- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/03/2006)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 21/07/2008
Point in time view as at 22/03/2006.
Taxation of Chargeable Gains Act 1992, Cross Heading: Attribution of gains to settlor in section 10A cases is up to date with all changes known to be in force on or before 16 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Textual Amendments
F1Sch. 4C inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(4), Sch. 26 Pt. I
12(1)This paragraph applies where by virtue of section 10A an amount of gains—U.K.
(a)[F2included in a settlement’s Schedule 4C pool] in an intervening year, and
(b)falling within section 86(1)(e),
would (apart from this Schedule) be treated as accruing to a person (“the settlor”) in the year of return.
(2)Where this paragraph applies, only so much (if any) of [F3the settlement’s Schedule 4C gains] falling within section 86(1)(e) as exceeds the amount charged to beneficiaries shall fall in accordance with section 10A to be attributed to the settlor for the year of return.
(3)The “amount charged to beneficiaries” means, subject to sub-paragraph (4) below, the total of the amounts on which beneficiaries of [F4any relevant settlement] are charged to tax under this Schedule by reference to those gains for all the intervening years.
(4)Where the property comprised in the transferor settlement has at any time included property not originating from the settlor, only so much (if any) of any capital payment taken into account for the purposes of paragraph 8 above as, on a just and reasonable apportionment, is properly referable to property originating from the settlor shall be taken into account in computing the amount charged to beneficiaries.
(5)Expressions used in this paragraph and section 10A have the same meanings in this paragraph as in that section; and paragraph 8 of Schedule 5 shall apply for the construction of the references in sub-paragraph (4) above to property originating from the settlor as it applies for the purposes of that Schedule.]
Textual Amendments
F2Words in Sch. 4C para. 12(1)(a) substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 6(2)(a) (with s. 163(4)-(6))
F3Words in Sch. 4C para. 12(2) substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 6(2)(b) (with s. 163(4)-(6))
F4Words in Sch. 4C para. 12(3) substituted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 6(2)(c) (with s. 163(4)-(6))
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