Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 Schedule 23B paragraph 4
Amount of a standard fund threshold or personal fund threshold that is available at the date of a current event
Paragraph 4 of Schedule 23B sets out how to determine the amount of an individual's standard fund threshold or personal fund threshold that remains available at the date of a benefit crystallisation event.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.