{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4C/paragraph-8A",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4C/paragraph-8A.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/4C/paragraph/8A",
  "kind": "paragraph",
  "number": "8A",
  "heading": null,
  "text": "(1) This paragraph specifies what settlements are relevant settlements in relation to a Schedule 4C pool.\n(2) The transferor and transferee settlements in relation to the original transfer of value are relevant settlements.\n(3) If the trustees of any settlement that is a relevant settlement in relation to a Schedule 4C pool—\n(a) make a transfer of value to which Schedule 4B applies, or\n(b) make a transfer of settled property to which section 90 applies,\nany settlement that is a transferee settlement in relation to that transfer is also a relevant settlement in relation to that pool.\n(4) If the trustees of a settlement that is a relevant settlement in relation to a Schedule 4C pool make a transfer of value to which Schedule 4B applies, any other settlement that is a relevant settlement in relation to that pool is also a relevant settlement in relation to the Schedule 4C pool arising from the further transfer.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4C inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(4), Sch. 26 Pt. I"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 4C paras. 8, 8A-8C, 9 and cross-headings substituted for Sch. 4C paras. 8, 9 (10.7.2003) by Finance Act 2003 (c. 14), Sch. 29 para. 4(1) (with s. 163(4)-(6))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 4C para. 8A applied (21.7.2008) by Finance Act 2008 (c. 9), Sch. 7 para. 126(4)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Sch. 4C modified (21.7.2008) by Finance Act 2008 (c. 9), Sch. 7 paras. 152-155"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Sch. 4C applied (with modifications) by Income and Corporation Taxes Act 1988 (c. 1), s. 762(3) (as substituted (with effect in accordance with Sch. 7 para. 98 of the amending Act) by Finance Act 2008 (c. 9), Sch. 7 para. 93(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/schedule/4C/paragraph/8A",
    "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."
}