# Finance Act 2008, Paragraph 107


In section 85(11) (disposal of interests in non-resident settlements), for the words from “there would” to the end substitute “ chargeable gains would be treated under section 89(2) or paragraph 8 of Schedule 4C as accruing in the following year of assessment to a beneficiary who received a capital payment from the trustees of the settlement in that year. ”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/7/paragraph/107 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-7/paragraph-107
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.