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Legislation
Taxation of Chargeable Gains Act 1992

Chapter II Gifts of business assets

  • 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
  1. Chapter II · Gifts of business assets
  2. Meaning of “arrangement” in sections 169B to 169E and information power

Section 169G | Meaning of “arrangement” in sections 169B to 169E and information power F1

From legislation.gov.uk

(1)In sections 169B to 169E “arrangement” or “arrangements” includes any scheme, agreement or understanding, whether or not legally enforceable.

(2)RepealedF2

(3)RepealedF2

(4)RepealedF2

(5)RepealedF2

Notes

  1. F1

    Ss. 169B-169G inserted (with effect in accordance with Sch. 21 para. 10(4) of the amending Act) by Finance Act 2004 (c. 12), Sch. 21 para. 4

  2. F2

    S. 169G(2)-(5) omitted (13.8.2009) by virtue of The Finance Act 2009, Schedule 47 (Consequential Amendments) Order 2009 (S.I. 2009/2035), art. 1, Sch. para. 31

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