30 Qualifying trusts gains: special capital gains tax treatment
Finance Act 2005 (2005 c 7) | Legislation

Capital gains tax

30  Qualifying trusts gains: special capital gains tax treatment

(1)     This section has effect in relation to a tax year if—

(a)     in the tax year chargeable gains accrue to the trustees of a settlement from the disposal of settled property which is held on qualifying trusts for the benefit

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