Section 98A: Settlements with foreign element: information.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 98: Power to obtain information for purposes of sections 87 to 90.
- Section 99: Application of Act to unit trust schemes.

Part III: Individuals, partnerships, trusts and collective investment schemes etc — Chapter II: Settlements

Schedule 5A to this Act (which contains general provisions about information relating to settlements with a foreign element) shall have effect.

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