131 Charge on settlors of settlements for grandchildren
Finance Act 1998 (1998 c 36) | Legislation

131  Charge on settlors of settlements for grandchildren

(1)     In paragraph 2 of Schedule 5 to the Taxation of Chargeable Gains Act 1992 (test whether settlor has interest)—

(a)     after sub-paragraph (3)(d) there shall be inserted the following

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