Realised capital gain: when an investment is sold and a capital gain is realised.
Reasonable Benefit Limit (RBL): the maximum superannuation benefit a person can build up over their lifetime which is taxed on a concessional basis.
The tax an individual is liable to on realised capital gains which accrue in a year of assessment during any part of which the individual is resident in the UK.
Capitalisation issue ...
Such payments comprise a share of any net income and realised capital gains earned by an investment or trust over a financial year.
 See also: Asset, Dividends, Shares, Bonds, Market
  
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