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Taxation of Chargeable Gains Act 1992 section 89
Migrant settlements etc.
Section 89 deals with settlements that change their residence status between UK resident and non-resident, ensuring that the rules for taxing beneficiaries on trust gains cannot be avoided by switching the trustees' residence.
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.