66 Insolvents' assets
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

66  Insolvents' assets

(1)     In relation to assets held by a person as trustee or assignee in bankruptcy or under a deed of arrangement this Act shall apply as if the assets were vested in, and the acts of the trustee or assignee in relation to the assets were the acts of, the bankrupt or debtor (acquisitions from or disposals to him by the bankrupt or debtor being disregarded accordingly), and tax in respect of any chargeable gains which

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