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Link to original content: http://www.legislation.gov.uk/ukpga/2005/5/section/458
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(1)Tax is not charged under this Chapter if the disposal is made by the trustees of a settlement and they are non-UK resident.
(2)The following provisions do not apply if the disposal falls within subsection (1)—
section 446 (strips of government securities: relief for losses), and
section 454 (listed securities held since 26th March 2003: relief for losses).
(3)In this section “settlement” has the same meaning as in Chapter 5 of Part 5 (see section 620).
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