Schedule 14 BENEFICIARY’S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEES

1. Interpretation
2. Claims for postponement of tax
3. Tax referable to attributed gains
4. Initial calculations relevant to tax which may be postponed
5. Relevant benefits
6. The basic rules as to postponement
7. Effect of subsequent capital payments received by the beneficiary
8. Effect of related benefits derived from payments received by close relatives of the beneficiary
9. Related benefits
10. Time when postponed tax becomes payable
11. Balance of capital payments
12. Second and later claims
13. Information