Related Commentary  Related HMRC Manuals

23(1)  This Chapter contains tax provision in connection with–

(a)income arising to the trustees of a settlement from property held on qualifying trusts for the benefit of a vulnerable person, and

(b)chargeable gains accruing to the trustees of a settlement from the disposal of such property.

23(2)  Section 24 contains provision as to the making of claims for special tax treatment under this Chapter.

23(3)  Sections 25 to 29 contain provision relating to income tax.

23(4)  Sections 30 to 32 contain provision relating to capital gains tax.

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