[169VH Disposals by trustees: further conditions for relief]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Trustees of a settlement: special provision]

[169VH  Disposals by trustees: further conditions for relief]

[(1)     Where a disposal falling within section 169VC(1)(a) and (b) is made by the trustees of a settlement, section 169VC does not apply to the disposal unless there is at least one individual who is an eligible beneficiary in respect of the disposal.

(2)     For the purposes of this section, an individual is an “eligible beneficiary” in respect of

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