Taxation of Chargeable Gains Act 1992

[F1 [F2 13A U.K. Where a settlement ceases to exist after the trustees have made a transfer of value to which Schedule 4B applies, this Schedule has effect as if a year of assessment had ended immediately before the settlement ceased to exist.]]

Textual Amendments

F1 Sch. 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

F2 Sch. 4C para. 13A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 6(4) (with s. 163(4)-(6))