Part III

Income Tax, Corporation Tax and Capital Gains Tax
Chapter II

Other provisions

Capital gains tax: gifts and trusts

Disposal of interest in settled property: deemed disposal of underlying assets.
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1
After section 76 of the Taxation of Chargeable Gains Act 1992, insert—

Disposal of interest in settled property: deemed disposal of underlying assets.
76A
Schedule 4A to this Act has effect with respect to disposals for consideration of an interest in settled property.
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2
After Schedule 4 to that Act insert the Schedule 4A set out in Schedule 24 to this Act.
3
This section applies to any disposal of an interest in settled property made, or the effective completion of which falls, on or after 21st March 2000.
Expressions used in this subsection have the same meaning as in Schedule 4A to the Taxation of Chargeable Gains Act 1992.
1992 c. 12.
1992 c. 12.