Section 76A Disposal of interest in settled property: deemed disposal of underlying assets.F1
Schedule 4A to this Act has effect with respect to disposals for consideration of an interest in settled property.
Annotations
Textual amendments
- F1
S. 76A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(1)
Notes on Part III
Textual amendments
- F1
Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2