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
F1Sch. 21 para. 35A inserted (5.12.2005) by The Civil Partnership Act 2004 (Relationships Arising Through Civil Partnership) Order 2005 (S.I. 2005/3137), art. 2(e)