SCHEDULES

SCHEDULE 26 Transfers of value: attribution of gains to beneficiaries

Part II Consequential amendments

Taxation of Chargeable Gains Act 1992 (c.12)

3

In section 96 of the M1Taxation of Chargeable Gains Act 1992 (payments by and to companies), in subsections (1) and (2) after “sections 87 to 90" insert “ and Schedule 4C ”