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Contents

Legislation

Finance Act 1981

Chapter V Capital Gains

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Section 78 (1) . . . . . . . . ....
Section 79 Emigration of donee.
Section 80 Gains of non-resident settlements.
Section 80A Gains of dual-resident settlements.
Section 81 Migrant settlements.
Section 82 Transfers between settlements.
Section 82A Payments by and to companies.
Section 83 Provisions supplementary to sections 80 to 82.
Section 84 Power to obtain information for purposes of sections 80 to 82.
Section 85 Non-resident trustees and non-resident companies.
Section 86 Transfers into settlement.
Section 87 Appointments to persons under disability.
Section 88 Disposal of interests in non-resident settlements.
Section 89 Trusts for the disabled.
Section 90 Market value.
Section 91 Consideration on reorganisation of share capital etc.

Chapter V · Capital Gains
Payments by and to companies.

Section 82A | Payments by and to companies.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 82A (which was inserted by Finance Act 1991 (c. 31), s. 91, Sch. 18 para. 4) repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27).