169 Gifts into dual resident trusts
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

169  Gifts into dual resident trusts

(1)     This section applies where there is or has been a disposal of an asset to the trustees of a settlement in such circumstances that, on a claim for relief, section 165 or 260 applies, or would but for this section apply, so as to reduce the amounts

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