Taxation of Chargeable Gains Act 1992

68 Meaning of “settled property".U.K.

In this Act, unless the context otherwise requires, [F1settled property” means any property held in trust other than property to which section 60 applies (and references, however expressed, to property comprised in a settlement are references to settled property)].

Textual Amendments

F1Words in s. 68 substituted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), Sch. 12 para. 1(1)(3)