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Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Trustees, nominees and personal representatives

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Section 46 Nominees and bare trustees.
Section 47 Expenses in administration of estates and trusts.
Section 48 Liability for tax.

Part III Persons and Trusts
Crossheading Trustees, nominees and personal representatives

Crossheading Trustees, nominees and personal representatives

From legislation.gov.uk

Contents

Section 46 Nominees and bare trustees.
Section 47 Expenses in administration of estates and trusts.
Section 48 Liability for tax.