SolvedChapter II Gifts of business assets
From legislation.gov.uk
Contents
- Section 165 Relief for gifts of business assets.
- Section 165A Meaning of “holding company”, “trading company” and “trading group”
- Section 166 Gifts to non-residents.
- Section 167 Gifts to foreign-controlled companies.
- Section 167A Gifts of direct or indirect interests in UK land to non-residents
- Section 168 Emigration of donee.
- Section 168A Postponing held-over gain: interests in UK land
- Section 169 Gifts into dual resident trusts.
- Section 169A Cessation of trade by limited liability partnership
- Section 169B Gifts to settlor-interested settlements etc
- Section 169C Clawback of relief if settlement becomes settlor-interested etc
- Section 169D Exceptions to sections 169B and 169C
- Section 169E Meaning of “settlor” in sections 169B to 169D and 169G
- Section 169F Meaning of “interest in a settlement” in sections 169B to 169D
- Section 169G Meaning of “arrangement” in sections 169B to 169E and information power