[87 Non-UK resident settlements: attribution of gains to beneficiaries]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[87  Non-UK resident settlements: attribution of gains to beneficiaries]

[(1)     This section applies to a settlement for a tax year (“the relevant tax year”) if [there is no time in that year when the trustees are resident in the United Kingdom].

(2)     Chargeable gains are treated as accruing in the relevant tax year to a beneficiary of the settlement who has received a capital payment from the trustees in the relevant tax year or any earlier tax year if all or part of the capital payment is matched (under section 87A as it applies for the relevant tax year) with [the section

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