Taxation of Chargeable Gains Act 1992U.K.
This section has no associated Explanatory Memorandum
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
(1)