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Legislation
Finance Act 1989

SCHEDULE 14

  • Crossheading Gifts of business assets
  • Crossheading Gifts on which inheritance tax is chargeable etc.
  • Crossheading Payment of tax by instalments
  • Crossheading Minor and consequential amendments
  1. Finance Act 1989
  2. Section 14

Schedule 14 | Section 14 F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Gifts of business assets

(1)RepealedF1

(2)RepealedF1

(3)RepealedF2

Gifts on which inheritance tax is chargeable etc.

(4)RepealedF2

Payment of tax by instalments

(5)RepealedF1

Minor and consequential amendments

(6)RepealedF1

Notes

  1. F1

    Sch. 14 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s.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. 22, 26(2), 27)

  2. F2

    Sch. 14 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s.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. 22, 26(2), 27)

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