Paragraph 11 I1
Paragraph 12 applies where a chargeable interest is acquired by virtue of—
(a)
the exercise of a power of appointment, or
(b)
the exercise of a discretion vested in trustees of a settlement.
Annotations
Commencement
- I1
Sch. 18 para. 11 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2