# Finance Act 2008, Paragraph 47


(1) Paragraph 6 (gains attributed to settlor) is amended as follows.
(2) In sub-paragraph (1), for “the tapered amount of any chargeable gains” substitute “ the amount of any chargeable gains ”.
(3) Omit sub-paragraph (1A).

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/47 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.