Point in time view as at 28/07/2000.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Taxation of Chargeable Gains Act 1992. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Textual Amendments
F1Sch. 4A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(2), Sch. 24
11(1)This paragraph applies where chargeable gains accrue to the trustees on the deemed disposal and—U.K.
(a)tax becomes chargeable on and is paid by the trustees in respect of those gains, or
(b)a person who is a settlor in relation to the settlement recovers from the trustees under section 78 an amount of tax in respect of those gains.
(2)The trustees are entitled to recover the amount of the tax referred to in sub-paragraph (1)(a) or (b) from the person who disposed of the interest in the settlement.
(3)For this purpose the trustees may require an inspector to give that person a certificate specifying—
(a)the amount of the gains in question, and
(b)the amount of tax that has been paid.
Any such certificate shall be conclusive evidence of the facts stated in it.]
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