82 Past trustees: liability for tax
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

82  Past trustees: liability for tax

(1)     This section applies where—

(a)     section 80 applies as regards the trustees of a settlement (“the migrating trustees”), and

(b)     any capital gains tax which is payable by the migrating trustees by virtue of section 80(2) is not paid within 6 months from the time when it became payable.

(2)     The Board may, at any time before the end of the period of 3 years beginning with the time when the amount of the tax is finally determined, serve on any person to whom

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