Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 4A paragraph 5
Condition as to UK residence of trustees
Section 5 sets out the UK residence condition that trustees must satisfy for the purposes of the deemed disposal rules in Schedule 4A, which apply when an interest in settled property is disposed of.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.