[F1A1(1)This Schedule applies for the purposes of sections 232 and 236.U.K.
(2)In this Schedule—
(a)paragraph A2 sets out the events that are benefit crystallisation events in relation to an individual;
(b)subsequent paragraphs give the meaning of expressions used in paragraph A2.]
Textual Amendments
F1Sch. 32 paras. A1, A2 and cross-headings inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 13(4), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)