SCHEDULE 26U.K. Transfers of value: attribution of gains to beneficiaries
Part IIU.K. Consequential amendments
Taxation of Chargeable Gains Act 1992 (c.12)U.K.
3U.K.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 ”