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 section 169D
Exceptions to sections 169B and 169C
Section 169D provides exceptions to the rules that deny or claw back hold-over relief on gifts to settlor-interested settlements, specifically for heritage maintenance settlements and trusts for disabled persons.
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.