PART III SETTLED PROPERTY
C1C2C3C4CHAPTER III SETTLEMENTS WITHOUT INTERESTS IN POSSESSION
Annotations:
Modifications etc. (not altering text)
C2
Pt. 3 Ch. 3 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 283, Sch. 36 para. 57(1) (with s. 283(5))
C3
Pt. 3 Ch. 3 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 283, Sch. 36 para. 56(2)(b) (with s. 283(5))
C4
Part III Chapter III (ss.58-85) excluded by Finance Act 1991 (c.31, SIF 63:1), s. 121(4).
Pt. III Ch. III (ss. 58-85) restricted (3.5.1994) by 1994 c. 9, s. 248
Interpretation
60 Commencement of settlement.
In this Chapter references to the commencement of a settlement are references to the time when property first becomes comprised in it.
See Finance Act 1990 s. 126—exemption for pools payments to trustees for football ground improvements in respect of events on or after 6April 1990.