Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Taxation of Chargeable Gains Act 1992

Crossheading General provisions

  • Section 68 Meaning of “settled property".
  • Section 68A Meaning of “settlor”
  • Section 68B Transfer between settlements: identification of settlor
  • Section 68C Variation of will or intestacy, etc: identification of settlor
  • Section 69 Trustees of settlements.
  • Section 69A Sub-fund settlements
  • Section 70 Transfers into settlement.
  • Section 71 Person becoming absolutely entitled to settled property.
  • Section 72 Termination of life interest on death of person entitled.
  • Section 73 Death of life tenant: exclusion of chargeable gain.
  • Section 74 Effect on sections 72 and 73 of relief under section 165 or 260.
  • Section 75 Death of annuitant.
  • Section 76 Disposal of interests in settled property.
  • Section 76A Disposal of interest in settled property: deemed disposal of underlying assets.
  • Section 76B Transfers of value by trustees linked with trustee borrowing.
  • Section 77 Charge on settlor with interest in settlement.
  • Section 78 Right of recovery.
  • Section 79 Provisions supplemental to sections 77 and 78.
  • Section 79A Restriction on set-off of trust losses.
  • Section 79B Attribution to trustees of gains of non-resident companies.
  1. General provisions
  2. Transfers of value by trustees linked with trustee borrowing.

Section 76B | Transfers of value by trustees linked with trustee borrowing.

From legislation.gov.uk

Schedule 4B to this Act has effect with respect to transfers of value by trustees that are, in accordance with the Schedule, treated as linked with trustee borrowing.F1

Notes

  1. F1

    S. 76B inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(1)

PreviousNext
PrivacyTerms