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Finance Act 1986
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Finance Act 1986, Paragraph 13 is up to date with all changes known to be in force on or before 15 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 19 Paragraph 13:
- s. 90(7BA) inserted by S.I. 2025/200 reg. 50(b)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 90(7BA) inserted by S.I. 2025/200 reg. 50(b)
13U.K.In section 38 (attribution of value to specific gifts) in subsection (6) after the words “section 5(5) above” there shall be inserted “ or by virtue of section 103 of the Finance Act 1986 ” and at the end of that subsection there shall be added “ and, to the extent that any liability of the transferor is abated under the said section 103, that liability shall be treated as a specific gift ”.
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