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Legislation

Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Gifts of business assets

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Section 126 Relief for gifts of business assets.
Section 126A Section 126 relief: gifts to non-residents.
Section 126B Section 126 relief: gifts to foreign-controlled companies.
Section 126C Section 126 relief: emigration of controlling trustees.

Part VI Property: Further Provisions
Crossheading Gifts of business assets

Crossheading Gifts of business assets

From legislation.gov.uk

Contents

Section 126 Relief for gifts of business assets.
Section 126A Section 126 relief: gifts to non-residents.
Section 126B Section 126 relief: gifts to foreign-controlled companies.
Section 126C Section 126 relief: emigration of controlling trustees.