SCHEDULE 1U.K.Modification of enactments

PART 1U.K.Primary legislation

Taxation of Chargeable Gains Act 1992U.K.

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