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Taxation of Chargeable Gains Act 1992 Schedule 4ZA paragraphs 17–22
Consequences of a sub-fund election
Paragraphs 17 to 22 of Schedule 4ZA set out the capital gains tax consequences that follow when a sub-fund election takes effect, covering the creation of the sub-fund settlement, the status of trustees, deemed disposals and acquisitions of assets, and the treatment of transfers between the principal and sub-fund settlements.
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