Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 4C paragraph 8AA
Attribution of gains: remittance basis
Paragraph 8AA extends the remittance basis rules to chargeable gains attributed to beneficiaries under the Schedule 4C anti-avoidance provisions, so that they are treated in the same way as gains attributed under the main non-resident settlement rules.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.