# Finance Act 1994, Paragraph 1


This Schedule applies in relation to chargeable gains and allowable losses accruing to—
(a) an individual, or
(b) the trustees of a settlement made before 30th November 1993;
(referred to in this Schedule as “the taxpayer”).

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Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/12/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-12/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.