Related Commentary  

163(1)  [Substitutes TCGA 1992, s. 85A.]

163(2)  Schedule 4C to that Act (transfers of value: attribution of gains to beneficiaries) is amended in accordance with Schedule 29 to this Act.

163(3)  [Omitted by FA 2008, s. 25 and Sch. 7, para. 114(c).]

163(4)  The following provisions have effect with respect to the coming into force of the amendments made by this section and Schedule 29

(a)the amendments apply where the trustees of a settlement have made a transfer to which Schedule 4B applies at any time on or after 21st March 2000;

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.