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Contents

Legislation

Finance Act 1991

Crossheading Settlements

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Section 83 Trustees ceasing to be resident in U.K.
Section 84 Death of trustee: special rules.
Section 85 Past trustees: liability for tax.
Section 86 Trustees ceasing to be liable to U.K. tax.
Section 87 Acquisition by dual resident trustees.
Section 88 Disposal of settled interest.
Section 89 Non-resident settlements where settlor has an interest.
Section 90 Settlements: beneficiaries charged on capital payments.
Section 91 Settlements: further provisions about beneficiaries.
Section 92 Settlements with foreign element: miscellaneous.

Settlements
Past trustees: liability for tax.

Section 85 | Past trustees: liability for tax.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 83-102 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)