Taxation of Chargeable Gains Act 1992

[F1 76A Disposal of interest in settled property: deemed disposal of underlying assets. U.K.

Schedule 4A to this Act has effect with respect to disposals for consideration of an interest in settled property.]

Textual Amendments

F1 S. 76A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(1)