[87N Sections 87 and 87A: disregard of payments to migrating beneficiary]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[87N  Sections 87 and 87A: disregard of payments to migrating beneficiary]

[(1)     For the purposes of sections 87 and 87A as they apply in relation to a settlement for a particular tax year, no account is to be taken of a capital payment (or part of a capital payment) within subsection (2), but this is subject

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