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 4B paragraph 8
The alternative condition for assets no longer part of the settled property
Paragraph 8 of Schedule 4B sets out the alternative condition that must be met for assets that have left the trust property, typically because they have been lost, destroyed, or become worthless, or because replacement trust assets now represent them.
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.