# Finance Act 2013, Section 63: Heritage maintenance settlements


(1) In section 169D of TCGA 1992 (gifts to settlor-interested settlements etc: exceptions to sections 169B and 169C), in subsection (1), after “elected” insert “ , or could have elected, ”.
(2) The amendment made by this section has effect for the tax year 2012-13 and subsequent tax years.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/section/63 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.