SolvedCrossheading Special cases—charges to tax
From legislation.gov.uk
Contents
- Section 70 Property leaving temporary charitable trusts.
- Section 71 Accumulation and maintenance trusts.
- Section 71A Trusts for bereaved minors
- Section 71B Charge to tax on property to which section 71A applies
- Section 71C Sections 71A and 71B: meaning of “bereaved minor”
- Section 71D Age 18-to-25 trusts
- Section 71E Charge to tax on property to which section 71D applies
- Section 71F Calculation of tax charged under section 71E in certain cases
- Section 71G Calculation of tax charged under section 71E in all other cases
- Section 71H Sections 71A to 71G: meaning of “parent”
- Section 72 Property leaving employee trusts and newspaper trusts.
- Section 73 Pre-1978 protective trusts.
- Section 74 Pre-1981 trusts for disabled persons.
- Section 74A Arrangements involving acquisition of interest in settled property etc
- Section 74B Section 74A: supplementary provision
- Section 74C Interpretation of sections 74A and 74B