Point in time view as at 15/09/2016.
Taxation of Chargeable Gains Act 1992, Paragraph 13A is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F1[F213AU.K.Where a settlement ceases to exist after the trustees have made a transfer of value to which Schedule 4B applies, this Schedule has effect as if a year of assessment had ended immediately before the settlement ceased to exist.]]
Textual Amendments
F1Sch. 4C inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(4), Sch. 26 Pt. I
F2Sch. 4C para. 13A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 6(4) (with s. 163(4)-(6))
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