# Taxation of Chargeable Gains Act 1992, Paragraph 13A


Where a settlement ceases to exist after the trustees have made a transfer of value to which Schedule 4B applies, this Schedule has effect as if a year of assessment had ended immediately before the settlement ceased to exist.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4C/paragraph/13A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4C/paragraph-13A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.