86 Attribution of gains to settlors with interest in non-resident or dual resident settlements
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

86  Attribution of gains to settlors with interest in non-resident or dual resident settlements

(1)     This section applies where the following conditions are fulfilled as regards a settlement in a particular year of assessment—

(a)     the settlement is a qualifying settlement in the year;

(b)     the trustees of the settlement fulfil the condition as to residence specified in subsection (2) below;

(c)     a person who is a settlor in relation to the settlement (“the settlor”) is domiciled in the United Kingdom at some time in the year and is [resident in the United Kingdom for the year];

(d)     at any time during the year the settlor has an interest in the settlement;

(e)     by virtue of disposals

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