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Section 128: Disposal of interests in a settlement.

Finance Act 1998 · 1998 c. 36View on legislation.gov.uk

Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter II: Taxation of Chargeable Gains

In section 76 of the Taxation of Chargeable Gains Act 1992 (disposal of interests in settled property)—

in subsection (1), at the beginning there shall be inserted "Subject to subsection (1A) below";
after that subsection there shall be inserted the subsections set out in subsection (2) below; and
after subsection (2) there shall be inserted the subsection set out in subsection (3) below.

The subsections inserted after subsection (1) are as follows—

The subsection inserted after subsection (2) is as follows—

This section has effect in relation to any disposal on or after 6th March 1998.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.