Section 86

CONSTRUCTION OF SECTION 86(1)(e)

Related Commentary  Related CasesRelated HMRC Manuals

1(1)  In construing section 86(1)(e) as regards a particular year of assessment, the effect of section 1K shall be ignored.

1(2)  In construing section 86(1)(e) as regards a particular year of assessment–

(a)any deductions provided for by section 1(3) shall be made in respect of disposals of any of the settled property originating from the settlor, and

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