Taxation of Chargeable Gains Act 1992 Schedule 4A paragraph 13

Cases where there is a period between the beginning of the disposal and its effective completion

Paragraph 13 of Schedule 4A addresses situations where the disposal of an interest in settled property does not happen instantaneously but instead spans a period from its beginning to its effective completion, and sets out anti-avoidance rules to prevent manipulation of timing and asset values during that gap.