[169VI Disposals by trustees: relief reduced in certain cases]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169VI  Disposals by trustees: relief reduced in certain cases]

[(1)     Subsection (2) applies where—

(a)     a disposal falling within section 169VC(1)(a) and (b) is made by the trustees of a settlement,

(b)     section 169VC applies to the disposal by reason of there being at least one individual who is an eligible beneficiary in respect of the disposal (see section 169VH), and

(c)     at the time immediately before the disposal, there are two or more persons each of whom has under the settlement an interest

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