Point in time view as at 06/04/2020.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 4.
4(1)Section 225 of the Taxation of Chargeable Gains Act 1992 is amended as follows.U.K.
(2)In the opening words—
(a)for “a trustee” substitute “ the trustees of a settlement ”, and
(b)for “the trustee” substitute “ the trustees ”.
(3)In paragraph (a), for “the trustee” substitute “ the trustees ”.
(4)In paragraph (b)—
(a)for “the inspector” substitute “ an officer of the Board ”, and
(b)for “the trustee” substitute “ the trustees ”.
(5)At the end of that paragraph insert “ ; but section 223 (as so applied) shall apply only on the making of a claim by the trustees. ”.
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