# Finance Act 2000, Paragraph 2


In section 90 of the Taxation of Chargeable Gains Act 1992 (transfers between settlements), after subsection (4) add—
“(5) This section shall not apply—
(a) to a transfer to the extent that it is in accordance with Schedule 4B treated as linked with trustee borrowing; or
(b) to any chargeable gains arising by virtue of that Schedule.”.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/26/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-26/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.