Taxation of Chargeable Gains Act 1992

[F14U.K.Condition 1 is that the principal settlement is not itself a sub-fund settlement.]

Textual Amendments

F1Sch. 4ZA inserted (with effect in accordance with Sch. 12 para. 6(3) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 6(2)