63Heritage maintenance settlementsU.K.
This section has no associated Explanatory Notes
(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.