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Legislation

Taxation of Chargeable Gains Act 1992

Chapter I Miscellaneous provisions

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Section 58 Spouses and civil partners.
Section 59 Partnerships.
Section 59A Limited liability partnerships.
Section 59AA Limited liability partnerships: deemed disposal
Section 59B Alternative investment fund managers (1)
Section 59C Alternative investment managers (2)
Section 60 Nominees and bare trustees.
Section 61 Funds in court.
Section 62 Death: general provisions.
Section 63 Death: application of law in Scotland.
Section 63A Death: application of law in Northern Ireland
Section 64 Expenses in administration of estates and trusts.
Section 65 Liability for tax of trustees or personal representatives.
Section 66 Insolvents’ assets.
Section 67 Provisions applicable where section 79 of the Finance Act 1980 has applied.

Part III Individuals, partnerships, trusts and collective investment schemes etc
Chapter I Miscellaneous provisions

Chapter I Miscellaneous provisions

From legislation.gov.uk

Contents

Section 58 Spouses and civil partners.
Section 59 Partnerships.
Section 59A Limited liability partnerships.
Section 59AA Limited liability partnerships: deemed disposal
Section 59B Alternative investment fund managers (1)
Section 59C Alternative investment managers (2)
Section 60 Nominees and bare trustees.
Section 61 Funds in court.
Section 62 Death: general provisions.
Section 63 Death: application of law in Scotland.
Section 63A Death: application of law in Northern Ireland
Section 64 Expenses in administration of estates and trusts.
Section 65 Liability for tax of trustees or personal representatives.
Section 66 Insolvents’ assets.
Section 67 Provisions applicable where section 79 of the Finance Act 1980 has applied.