Capital gains tax | Commentary

C4.461A …

Capital gains tax | Commentary

[Division C4.4]     [Non-resident settlements]

Destinations for rewritten material

C4.461A …

This division has been rewritten to Division I5.12. The list below details the destinations of individual articles:

C4.401 [Rewritten—An introduction to the residence of trustees]

Rewritten to I5.1201.

C4.405 [Rewritten—Residence of trusts for income tax and capital gains tax]

Rewritten to I5.1205.

C4.406 [Rewritten—Dual resident settlements]

Rewritten to I5.1206.

C4.407 [Rewritten—Change of residence of trustees]

Rewritten to I5.1207.

C4.408 [Rewritten—Trustees both resident and non-resident in a tax year]

Rewritten to I5.1208.

C4.410 [Rewritten—Determining the law applying to settlements]

Rewritten to I5.1210.

C4.411 [Rewritten—The form of foreign trusts]

Rewritten to I5.1211.

C4.412 [Rewritten—Protector of a foreign trust]

Rewritten to I5.1212.

C4.415 [Rewritten—Income tax liability of non-resident trustees]

Rewritten to I5.1215.

C4.416 [Rewritten—Capital gains tax liability of

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