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 section 97
Supplementary provisions
Section 97 defines "capital payment" and provides supplementary rules for how capital payments from non-resident settlements are identified, valued, and attributed to beneficiaries for the purposes of the trust gains attribution provisions.
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.