SolvedPart CHAPTER III CAPITAL GAINS
From legislation.gov.uk
Contents
- Section 63 Capital gains tax: small gifts, instalments and monetary limits for reliefs etc.
- Section 64 Exemption for qualifying corporate bonds.
- Section 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- Section 66 Disposals and acquisitions treated as made at market value: removal of certain exceptions.
- Section 67 Parallel pooling.
- Section 68 Maintenance funds for historic buildings.
- Section 69 Foreign currency accounts.
- Section 70 Postponement of tax due from beneficiaries on gains of non-resident trustees.
- Section 71 Non-resident settlements: definition of “settlement" and “settlor".