128 Disposal of interests in a settlement
Finance Act 1998 (1998 c 36) | Legislation

128  Disposal of interests in a settlement

(1)     In section 76 of the Taxation of Chargeable Gains Act 1992 (disposal of interests in settled property)—

(a)     in subsection (1), at the beginning there shall be inserted “Subject to subsection (1A) below”;

(b)     after that subsection there shall be inserted the subsections set out in subsection (2) below;

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