SCHEDULES
SCHEDULE 11Chargeable gains: deduction of personal losses from gains treated as accruing to settlors
7Commencement
This Schedule applies in relation to chargeable gains treated as accruing to a person by virtue of section 77 or 86 (read, where appropriate, with section 10A) of the Taxation of Chargeable Gains Act 1992 (c. 12) in the year 2003-04 and subsequent years of assessment.