1U.K.This Schedule applies in relation to chargeable gains and allowable losses accruing to—
(a)an individual, or
(b)the trustees of a settlement made before 30th November 1993;
(referred to in this Schedule as “the taxpayer”).
1U.K.This Schedule applies in relation to chargeable gains and allowable losses accruing to—
(a)an individual, or
(b)the trustees of a settlement made before 30th November 1993;
(referred to in this Schedule as “the taxpayer”).