Part 4 Related Amendments in TCGA 1992
Finance Act 2006 (2006 c 25) | Legislation

Part 4 Related Amendments in TCGA 1992

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(1)     TCGA 1992 is amended in accordance with the following paragraphs of this Part of this Schedule.

(2)     The following paragraphs of this Part of this Schedule shall be deemed to have come into force on 22nd March 2006.

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(1)     Section 72 (death of person entitled to an interest in possession) is amended as follows.

(2)     After subsection (1) insert—

“(1A)     Where the interest in possession mentioned in subsection (1) above is one to which the person becomes entitled on or after 22nd March 2006, the first sentence of that subsection applies in relation to that interest only if—

(a)     immediately before the person's death, the interest falls within subsection

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