# Taxation of Chargeable Gains Act 1992, Paragraph 8AA


Section 87B (remittance basis) applies in relation to chargeable gains treated under paragraph 8 as accruing as it applies in relation to chargeable gains treated under section 87 as accruing.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4C/paragraph/8AA (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4C/paragraph-8AA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.