# Finance Act 2025, Paragraph 57

Extent: E+W+S+N.I.

In section 87 (non-UK resident settlements: attribution of gains to beneficiaries), at the end insert—
“(8) See also paragraph 4 of Schedule D1 (foreign gain claims: capital payments ignored for the purposes of this section and Schedule 4C).”

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/12/paragraph/57 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-12/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.