# Finance Act 2004, Paragraph A1


(1) This Schedule applies for the purposes of sections 232 and 236.
(2) In this Schedule—
(a) paragraph A2 sets out the events that are benefit crystallisation events in relation to an individual;
(b) subsequent paragraphs give the meaning of expressions used in paragraph A2.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/32/paragraph/A1 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-32/paragraph-A1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.