SCHEDULES
SCHEDULE 21Chargeable gains: restriction of gifts relief etc
Relief for gifts of business assets
9
1
Schedule 7 to the Taxation of Chargeable Gains Act 1992 is amended as follows.
2
In paragraph 2 (1)
(circumstances in which section 165(4) applies, subject to certain provisions, in relation to disposals by trustees of settlement) for βand 169β substitute β
, 169, 169B and 169C
β
.