Point in time view as at 28/07/2000.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. 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
2U.K.The general scheme of this Schedule is that—
(a)Schedule 4B trust gains are attributed to beneficiaries—
(i)of the transferor settlement, or
(ii)of any transferee settlement,
who have received capital payments from the trustees; and
(b)any allowable loss accruing by virtue of Schedule 4B may only be set against a chargeable gain so accruing.]
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