xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
10. In section 66(5) of the Taxation of Chargeable Gains Act 1992(1) (insolvents’ assets), in the definition of “trustee in bankruptcy”—
(a)for “permanent trustee within the meaning of” substitute “trustee in a sequestration under”; and
(b)for “1985” substitute “2016”.
Commencement Information
I1Sch. 1 para. 10 in force at 30.11.2016, see art. 1