Point in time view as at 06/04/2024.
There are currently no known outstanding effects for the Finance Act 2004, Cross Heading: Private residence occupied under terms of settlement.
4(1)Section 225 of the Taxation of Chargeable Gains Act 1992 is amended as follows.U.K.
(2)In the opening words—
(a)for “a trustee” substitute “ the trustees of a settlement ”, and
(b)for “the trustee” substitute “ the trustees ”.
(3)In paragraph (a), for “the trustee” substitute “ the trustees ”.
(4)In paragraph (b)—
(a)for “the inspector” substitute “ an officer of the Board ”, and
(b)for “the trustee” substitute “ the trustees ”.
(5)At the end of that paragraph insert “ ; but section 223 (as so applied) shall apply only on the making of a claim by the trustees. ”.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
