PART 1 U.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER 5 U.K. Other provisions

Capital gains U.K.

63 Heritage maintenance settlements U.K.

(1) In section 169D of TCGA 1992 (gifts to settlor-interested settlements etc: exceptions to sections 169B and 169C), in subsection (1), after “elected” insert “ , or could have elected, ”.

(2) The amendment made by this section has effect for the tax year 2012-13 and subsequent tax years.