Valid from 05/12/2005
This section has no associated Explanatory Notes
[F135AU.K.Paragraphs 2(7), 2A(10) and 9(11) of Schedule 5 to the Taxation of Chargeable Gains Act 1992 (c. 12) (attribution of gains to settlors with interest in non-resident or dual resident settlement).]
Textual Amendments