Paragraph 10 Taxation of Chargeable Gains Act 1992

In section 66(5) of the Taxation of Chargeable Gains Act 1992^f1 (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”.

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