[256A Attributing gains to the non-exempt amount][: charitable trusts]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[256A  Attributing gains to the non-exempt amount][: charitable trusts]

[(1)     This section applies if a charitable trust has a non-exempt amount under section 540 of ITA 2007 for a year of assessment.

(2)     Attributable gains of the charitable trust for the year of assessment may be attributed to the non-exempt amount but only so far as the

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