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Taxation of Chargeable Gains Act 1992
Schedule 5
Exceptions from section 86

Paragraph 3

Section 86 does not apply if the settlor dies in the year.

← Paragraph 2A

Paragraph 3

Paragraph 4 →

Legislation: Taxation of Chargeable Gains Act 1992
Citation: 1992 c. 12, paragraph 3
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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