# Taxation of Chargeable Gains Act 1992, Paragraph 12

Extent: E+W+S+N.I.

The provisions of paragraphs 7 and 8(1), (3), (6) and (7) of Schedule 5 (meaning of “settlor”) apply for the purposes of this Schedule as they apply for the purposes of section 86.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4A/paragraph/12 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4A/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.