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(1)The enactments relating to capital gains tax [F1and capital transfer tax] shall not apply in respect of property held on the trusts of the trust instrument set out in the M1Schedule to Chevening Estate Act 1959.
(2)This section shall be deemed always to have had effect.
Textual Amendments
F1Words substituted by Finance Act 1985 (c. 54), s. 93(7), Sch. 25 para. 10
Marginal Citations