# The Bankruptcy (Scotland) Act 2016 (Consequential Provisions and Modifications) Order 2016, Paragraph 10: Taxation of Chargeable Gains Act 1992


In section 66(5) of the Taxation of Chargeable Gains Act 1992 (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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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111148358/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-bankruptcy-scotland-act-2016-consequential-provisions-and-modifications-order-2016/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.