The enactments relating to capital gains tax (apart from this section) shall not apply in respect of property held on the trusts of the trust instrument set out in the Schedule to the Chevening Estate Act 1959.
Section 270: Chevening Estate.
Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk
Part VII: Other property, businesses, investments etc.
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