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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. Right of recovery.

Section 78 | Right of recovery.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    Ss. 77-79 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 5

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