[86A Attribution of gains to settlor [where temporarily non-resident]]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[86A  Attribution of gains to settlor [where temporarily non-resident]]

[(1)     Subsection (3) applies if—

(a)     chargeable gains of an amount equal to the amount referred to in section 86(1)(e) for a tax year (“year A”) are treated under [section 1M(3)] as accruing to a settlor under section 86 in the period of return,

(b)     there are amounts on which[, in the case of the settlement, individuals] are charged to tax under section 87[, 87K, 87L] or 89(2) for one or more tax years, each of which is earlier than the year of return, and

(c)     those amounts are in respect of matched capital payments received . . ..

(2)     A “matched” capital payment is a capital payment, all or part of which

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