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Contents

Legislation
Finance Act 1991

SCHEDULE 16

  • Crossheading Conditions for the charge
  • Crossheading The charge
  • Crossheading Construction of paragraph 1(1)(e)
  • Crossheading Test whether settlor has interest
  • Crossheading Exceptions to charge
  • Crossheading Right of recovery
  • Crossheading Meaning of “settlor”
  • Crossheading Meaning of “originating”
  • Crossheading Qualifying settlements, and commencement
  • Crossheading Information
  1. Finance Act 1991
  2. Section 16

Schedule 16 | Section 16 F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Conditions for the charge

(1)RepealedF2

The charge

(2)RepealedF1

Construction of paragraph 1(1)(e)

(3)RepealedF1

Test whether settlor has interest

(4)RepealedF1

Exceptions to charge

(5)RepealedF2

(6)RepealedF1

(7)RepealedF2

Right of recovery

(8)RepealedF1

Meaning of “settlor”

(9)RepealedF1

Meaning of “originating”

(10)RepealedF1

Qualifying settlements, and commencement

(11)RepealedF1

Information

(12)RepealedF2

(13)RepealedF2

(14)RepealedF2

(15)RepealedF2

(16)RepealedF1

(17)RepealedF1

Notes

  1. F1

    Sch. 16 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s.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. 20, 22, 26(2), 27)

  2. F2

    Sch. 16 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s.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. 20, 22, 26(2), 27)

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