SolvedCrossheading Charities and gifts of non-business assets etc.
From legislation.gov.uk
Contents
- Section 256 Charities.
- Section 256A Attributing gains to the non-exempt amount: charitable trusts
- Section 256B How gains are attributed to the non-exempt amount: charitable trusts
- Section 256C Attributing gains to the non-exempt amount: charitable companies
- Section 256D How gains are attributed to the non-exempt amount: charitable companies
- Section 257 Gifts to charities etc.
- Section 257A Tainted charity donations
- Section 257B Associated donations in relation to tainted charity donations
- Section 258 Works of art etc.
- Section 259 Gifts to housing associations.
- Section 260 Gifts on which inheritance tax is chargeable etc.
- Section 261 Section 260 relief: gifts to non-residents.
- Section 261ZA Gifts of direct or indirect interests in UK land to non-residents