65 Liability for tax of trustees or personal representatives
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

65  Liability for tax of trustees or personal representatives

[(1)     Subject to subsection (3) below, capital gains tax chargeable in respect of chargeable gains accruing to the trustees of a settlement or capital gains tax due from the personal representatives of a deceased person may be assessed and charged on and in the name of any one or more of the relevant trustees or the relevant personal representatives.]

(2)     Subject to section

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