Version Superseded: 21/07/2008
Point in time view as at 06/04/2007.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Charge on settlor with interest in settlement etc: supplementary provisions.
2(1)Section 79 of the Taxation of Chargeable Gains Act 1992 (c. 12) is amended as follows.U.K.
(2)After subsection (5) insert—
“(5A)In subsection (5) above “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.”.
(3)In subsection (6) (power of inspector to require information for purposes of sections 77, 78 and 79) for “inspector” substitute “ officer of the Board ”.
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