SCHEDULES

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 ”

Marginal Citations