SCHEDULES

Valid from 01/02/2001

SCHEDULE 7 U.K. Transfer schemes: tax

Chargeable gains: value shifting U.K.

5 U.K. Nothing in this Chapter and nothing done under it is to be regarded as a scheme or arrangement for the purposes of section 30 of the 1992 Act (tax-free benefits).

Commencement Information

I1 Sch. 7 paras. 1-20 wholly in force at 1.2.2001, see s. 275(1) and S.I. 2001/57, art. 3(1), Sch. 2 Pt. I (subject to the transitional provision and saving in Sch. 2 Pt. II)