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Legislation

Finance Act 1989

Crossheading Settlements etc.

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Section 108 Outright gifts etc. between husband and wife.
Section 109 Settlements where settlor retains interest in settled property.
Section 110 Residence of trustees.
Section 111 Residence of personal representatives.

Settlements etc.
Outright gifts etc. between husband and wife.

Section 108 | Outright gifts etc. between husband and wife.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 108 repealed (1.5.1995 with effect for the year 1995-96 and subsequent years of assessment) by 1995 c. 4, s. 162, Sch. 29 Pt. VIII(8), note