Finance Act 2000 (c. 17)

SCHEDULES

SCHEDULE 26 U.K. Transfers of value: attribution of gains to beneficiaries

Part II U.K. Consequential amendments

Taxation of Chargeable Gains Act 1992 (c.12) U.K.

5 U.K. In section 98 of the M1 Taxation of Chargeable Gains Act 1992, after subsection (2) add—

“(3) The provisions of subsections (1) and (2) above have effect as if the references to sections 87 to 90 included references to Schedule 4C.”.

Marginal Citations

M1 1992 c. 12.