Taxation of Chargeable Gains Act 1992 (c. 12)

SCHEDULES

[F1 SCHEDULE 4A U.K. Disposal of interest in settled property: deemed disposal of underlying assets

Textual Amendments

F1 Sch. 4A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(2), Sch. 24

Circumstances in which this Schedule applies U.K.

1 U.K. This Schedule applies where there is a disposal of an interest in settled property for consideration.]