# Finance (No. 2) Act 2010, Paragraph 21


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 2010-11 are to be treated for the purposes of this Schedule as accruing before 23 June 2010.

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Source: https://www.legislation.gov.uk/ukpga/2010/31/schedule/1/paragraph/21 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2010/schedule-1/paragraph-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.