SCHEDULES
SCHEDULE 12Settlements: amendment of TCGA 1992 etc
Part 3Consequential and minor amendments
General
21
1
In section 227(2)
(employee share ownership trusts: conditions for roll-over relief) for “the trustees of a trust” substitute “
the trustees of a settlement
”
.
2
This paragraph shall have effect in relation to disposals made on or after 6th April 2006.