[169B Gifts to settlor-interested settlements etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Gifts to settlor-interested settlements etc]

[169B  Gifts to settlor-interested settlements etc]

[(1)     Neither section 165(4) nor section 260(3) shall apply in relation to a disposal (“the relevant disposal”)—

(a)     made by a person (“the transferor”) to the trustees of a settlement, and

(b)     in respect of which Condition 1 or Condition 2 below is satisfied.

(2)

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