89 Migrant settlements, etc
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

89  Migrant settlements, etc

(1)     Where a period of one or more years of assessment for which section 87 applies to a settlement (“a non-resident period”) succeeds a period of one or more years of assessment for each of which section 87 does not apply to the settlement (“a resident period”), a capital payment received by a beneficiary in the resident period shall be disregarded for the

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