# Taxation of Chargeable Gains Act 1992, Paragraph 8A


(1) This paragraph specifies what settlements are relevant settlements in relation to a Schedule 4C pool.
(2) The transferor and transferee settlements in relation to the original transfer of value are relevant settlements.
(3) If the trustees of any settlement that is a relevant settlement in relation to a Schedule 4C pool—
(a) make a transfer of value to which Schedule 4B applies, or
(b) make a transfer of settled property to which section 90 applies,
any settlement that is a transferee settlement in relation to that transfer is also a relevant settlement in relation to that pool.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/4C/paragraph/8A (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-4C/paragraph-8A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.