SolvedCrossheading Dispositions that are not transfers of value (and omissions that do not give rise to deemed dispositions)
From legislation.gov.uk
Contents
- Section 10 Dispositions not intended to confer gratuitous benefit.
- Section 11 Dispositions for maintenance of family.
- Section 12 Dispositions allowable for income tax or conferring benefits under pension scheme.
- Section 12A Pension drawdown fund not used up: no deemed disposition
- Section 13 Dispositions by close companies for benefit of employees.
- Section 13A Dispositions by close companies to employee-ownership trusts
- Section 14 Waiver of remuneration.
- Section 15 Waiver of dividends.
- Section 16 Grant of tenancies of agricultural property.
- Section 17 Changes in distribution of deceased’s estate, etc.