Regulation 20 | Application to gains of non-resident settlements
From legislation.gov.uk
(1)If an offshore income gain arises to a settlement in a tax year and the trustees of the settlement are not resident in the United Kingdom in the tax year, the gain is not regarded as income for the purposes of Chapter 5 of Part 5 of ITTOIA 2005 (settlements: amounts treated as income of settlor).F1
(2)RepealedF2
(3)RepealedF2
(4)RepealedF2
(5)RepealedF2