Finance Act 2013 · 2013 c. 29View on legislation.gov.uk
Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions
In section 169D of TCGA 1992 (gifts to settlor-interested settlements etc: exceptions to sections 169B and 169C), in subsection (1), after "elected" insert ." , or could have elected, "
The amendment made by this section has effect for the tax year 2012-13 and subsequent tax years.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
