Taxation of Chargeable Gains Act 1992

[F1Meaning of “settlor”U.K.

Textual Amendments

F1Sch. 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

12U.K.The provisions of section 79(1) and [F2(3) to (5A)] (meaning of “settlor”) apply for the purposes of this Schedule as they apply for the purposes of sections 77 and 78.]

Textual Amendments

F2Words in Sch. 4A para. 12 substituted (with effect in accordance with Sch. 12 para. 29(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 29(1)