Schedule 4A Disposal of interest in settled property: deemed disposal of underlying assets

Contents

1. Circumstances in which this Schedule applies [TCGA 1992 Sch 4A para 1] Section commentary
2. Meaning of “interest in settled property” [TCGA 1992 Sch 4A para 2] Section commentary
3. Meaning of “for consideration” [TCGA 1992 Sch 4A para 3] Section commentary
4. Deemed disposal of underlying assets [TCGA 1992 Sch 4A para 4] Section commentary
5. Condition as to UK residence of trustees [TCGA 1992 Sch 4A para 5] Section commentary
6. Condition as to UK residence of settlor [TCGA 1992 Sch 4A para 6] Section commentary
7. Condition as to settlor interest in the settlement [TCGA 1992 Sch 4A para 7] Section commentary
8. The relevant underlying assets [TCGA 1992 Sch 4A para 8] Section commentary
9. Character of deemed disposal [TCGA 1992 Sch 4A para 9] Section commentary
10. Avoidance of double-counting [TCGA 1992 Sch 4A para 10] Section commentary
11. Recovery of tax from person disposing of interest [TCGA 1992 Sch 4A para 11] Section commentary
12. Meaning of “settlor” [TCGA 1992 Sch 4A para 12] Section commentary
13. Cases where there is a period between the beginning of the disposal and its effective completion [TCGA 1992 Sch 4A para 13] Section commentary
14. Exception: maintenance funds for historic buildings [TCGA 1992 Sch 4A para 14] Section commentary

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