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Schedule 14 | BENEFICIARY’S LIABILITY FOR TAX ON GAINS OF NON-RESIDENT TRUSTEES

From legislation.gov.uk

Interpretation

(1)Repealed^F1

Claims for postponement of tax

(2)Repealed^F2

Tax referable to attributed gains

(3)Repealed^F2

Initial calculations relevant to tax which may be postponed

(4)Repealed^F2

Relevant benefits

(5)Repealed^F2

The basic rules as to postponement

(6)Repealed^F2

Effect of subsequent capital payments received by the beneficiary

(7)Repealed^F2

(8)Repealed^F2

(9)Repealed^F2

(10)Repealed^F2

Time when postponed tax becomes payable

(11)Repealed^F2

Balance of capital payments

(12)Repealed^F2

(13)Repealed^F2

Second and later claims

(14)Repealed^F2

Information

(15)Repealed^F2

(16)Repealed^F3

Notes

F1
Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27); and Sch. 14 in so far as it is still in force amended (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 2
F2
Sch. 14 repealed (in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch.12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).
F3
Sch. 14 para. 16 repealed by Inheritance Tax Act 1984 (c. 51), s. 277, Sch. 9 (and expressed to be repealed, in relation to tax for the year 1992-1993 and subsequent years subject as mentioned in s. 289 of the amending Act, by Taxation of Chargeable Gains Act 1992 (c. 12), s. 290, Sch. 12 (with saving in Sch. 11 para. 18(b)) (and with ss. 101(1), 201(3), Sch. 11 paras. 20, 22, 26, 27).