[87B Section 87: remittance basis]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[87B  Section 87: remittance basis]

[(1)     This section applies if—

(a)     chargeable gains are treated under section 87[, 87K or 87L] as accruing to an individual in a tax year, [and]

(b)     section 809B, 809D or 809E [of ITA

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