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 169VL
Cap on relief for disposal by trustees of a settlement
Section 169VL imposes a lifetime cap of £1 million on the amount of investors' relief that can be claimed in respect of disposals made by the trustees of a settlement, measured by reference to each eligible beneficiary.
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.