Taxation of Chargeable Gains Act 1992

[F1 Meaning of “settlor” U.K.

Textual Amendments

F1 Sch. 4A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(2), Sch. 24

12 U.K. The provisions of section 79(1) and (3) to (5) (meaning of “settlor”) apply for the purposes of this Schedule as they apply for the purposes of sections 77 and 78.]