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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Capital Gains Tax Act 1979 (repealed 6.3.1992)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.

Gifts of business assets
Section 126 relief: emigration of controlling trustees.

Section 126C | Section 126 relief: emigration of controlling trustees.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 126C repealed by Finance Act 1991 (c. 31, SIF 63:2), ss. 92(1)(5), 123, Sch. 19, Pt.VI.