{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4A/paragraph-6",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4A/paragraph-6.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "schedule/4A/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) The condition as to UK residence of the settlor is that as respects the relevant year of assessment, or any of the previous five years of assessment, a person who is a settlor in relation to the settlement was UK resident for the tax year (as determined in accordance with Chapter 1 of Part 1 of this Act).\n(2) Sub-paragraph (1) has effect subject to paragraph 13(3)(c) where the beginning of the disposal and its effective completion fall in different years of assessment.\n(3) No account shall be taken for the purposes of this paragraph of any year of assessment before the year 1999-00.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(2), Sch. 24"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 4A para. 6(1) substituted (with effect in accordance with Sch. 46 para. 112 of the amending Act) by Finance Act 2013 (c. 29), Sch. 46 para. 106(3)(a) (with Sch. 46 para. 106(4))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 4A para. 6(1) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 88"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/4A/paragraph/6",
    "retrieved_at": "2026-11-14T03:34:05.925206+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}