Non-Resident Settlements Where Settlor Has an Interest

Part of Clause 84 – in the House of Commons at 1:45 am on 15th July 1991.

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Amendment made: No. 1, in page 60, leave out lines 31 to 34 and insert— '(a) chargeable gains, whether of one amount or of two or more amounts, are treated as accruing by virtue of paragraph 2 of Schedule 16 to the Finance Act 1991 (gains of non-resident settlements chargeable on settlor), and'.—[Mr. Maude.]