Taxation of Chargeable Gains Act 1992

[F19(1)The Treasury may make provision by regulations as to the circumstances in which the proceeds of trustee borrowing are to be treated for the purposes of this Schedule as applied for normal trust purposes.U.K.

(2)The regulations may—

(a)add to, amend or repeal any of the provisions of paragraphs 6 to 8 above,

(b)make different provision for different cases, and

(c)contain such supplementary, incidental, consequential and transitional provision as the Treasury may think fit.]

Textual Amendments

F1Sch. 4B inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(2), Sch. 25