[83A Trustees both resident and non-resident in a year of assessment]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[83A  Trustees both resident and non-resident in a year of assessment]

[(1)     This section applies if a chargeable gain accrues to the trustees of a settlement on the disposal by them of an asset in a year of assessment and the trustees—

(a)     are within the charge to capital gains tax in

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