# Finance Act 2025, Paragraph 4: Allocation of amounts to times before or after 30 October 2024

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

Chargeable gains treated as accruing to a settlor under section 86(4)(a) of TCGA 1992 (attribution of gains to settlors with interest in non-resident or dual resident settlements) in the tax year 2024-25 are to be treated as accruing before 30 October 2024.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/2/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-2/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.