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

Meaning of “settlor” U.K.

12 U.K. The provisions of section 79(1) and [F2 (3) to (5A)] (meaning of “settlor”) apply for the purposes of this Schedule as they apply for the purposes of sections 77 and 78.]

Textual Amendments

F2 Words in Sch. 4A para. 12 substituted (with effect in accordance with Sch. 12 para. 29(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 12 para. 29(1)