SCHEDULES

F1SCHEDULE 4ADisposal of interest in settled property: deemed disposal of underlying assets

Annotations:
Amendments (Textual)
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

Meaning of “settlor”

12

The provisions of F2paragraphs 7 and 8(1), (3), (6) and (7) of Schedule 5 (meaning of “settlor”) apply for the purposes of this Schedule as they apply for the purposes of F3section 86.