S.L. 123.89 · Trusts (Income Tax) Regulations (S.L. 123.89)
S.L. 123.89 ст. 3Return in respect of gainsontransfer of beneficial interests. Cap. 123.
The return to be made under the provisions of article 5(19)(e) of the Income Tax Act by a trustee in respect of the gains arising on the transfer of beneficial interest, shall be made on Form
Trusts 02 contained in Schedule 2.