81 Death of trustee: special rules
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

81  Death of trustee: special rules

(1)     Subsection (2) below applies where—

(a)     section 80 applies as a result of the death of a trustee of the settlement, and

(b)     within the period of 6 months beginning with the death, the trustees of the settlement become resident . . . in the United Kingdom.

(2)     That section shall apply as if the defined assets were restricted to such assets (if any) as—

(a)     would be defined assets apart from this section, and

(b)     fall within subsection

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