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Taxation of Chargeable Gains Act 1992 Schedule 5 paragraph 5C
Old section 87 rebasing elections to apply in relation to section 86
Paragraph 5C provides relief from capital gains tax for settlors where trustees of a non-resident settlement previously made a rebasing election under Schedule 7 to the Finance Act 2008, limiting the gains attributed to the settlor under section 86 to a proportion that reflects post-April 2008 growth only.
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