[169O Amount of relief: special provisions for certain trust disposals]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169O  Amount of relief: special provisions for certain trust disposals]

[(1)     This section applies where, on a disposal of trust business assets, there is (in addition to the qualifying beneficiary) at least one other beneficiary who, at the material time, has an interest in possession in—

(a)     the whole of the settled property, or

(b)     a part of it which consists of or includes the shares or securities (or interests in shares or securities) or assets (or interests in assets) disposed of.

(2)

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