Section 80 Trustees ceasing to be resident in U.K.
Section 80A Postponing gain or loss under section 80(2): interests in UK land
Section 81 Death of trustee: special rules.
Section 82 Past trustees: liability for tax.
Section 83 Trustees ceasing to be liable to U.K. tax.
Section 83A Trustees both resident and non-resident in a year of assessment
Section 84 Acquisition by dual resident trustees.
Section 85 Disposal of interests in non-resident settlements.
Section 85A Transfers of value: attribution of gains to beneficiaries and treatment of losses
Section 86 Attribution of gains to settlors with interest in non-resident or dual resident settlements.
Section 86A Attribution of gains to settlor where temporarily non-resident
Section 87 Non-UK resident settlements: attribution of gains to beneficiaries
Section 87A Section 87: matching
Section 87B Section 87: remittance basis
Section 87BA Sections 87 and 87A: disregard of capital payments made from carried interest gains
Section 87C Sections 87 and 87A: disregard of certain capital payments
Section 87D Sections 87 and 87A: disregard of capital payments to non-residents
Section 87E Sections 87 and 87A: disregarded payments to temporary non-resident
Section 87F Sections 87 and 87A: disregarded payments in year settlement ends
Section 87G Settlor liable if capital payment received by close family member
Section 87H Meaning of “close member of the settlor's family”
Section 87HA Onward gifts from non-residents or qualifying new residents
Section 87I Non-UK resident settlements: recipients of onward gifts
Section 87J Relevant parts of payment from which onward gift derived
Section 87K Attribution of gains or payments to recipient of onward gift
Section 87L Cases where settlor liable following onward gift
Section 87M Cases where recipient of onward gift is user of remittance basis
Section 87N Sections 87 and 87A: disregard of payments to migrating beneficiary
Section 87P Sections 87 and 87A: temporary migration after payment disregarded
Section 88 Gains of dual resident settlements.
Section 89 Migrant settlements etc.
Section 90 Sections 87 and 89(2): transfers between settlements
Section 90A Section 90: transfers made for consideration in money or money's worth
Section 91 Increase in tax payable under section 87 or 89(2).
Section 92 Qualifying amounts and matching.
Section 93 Matching: special cases.
Section 94 Transfers of settled property where qualifying amounts not wholly matched.
Section 95 Matching after transfer.
Section 96 Payments by and to companies.
Section 97 Supplementary provisions.
Section 97A Value of benefit conferred by capital payment made by way of loan
Section 97B Value of benefit conferred by capital payment made by way of making movable property available
Section 97C Value of benefit conferred by capital payment made by way of making land available
Section 98 Power to obtain information for purposes of sections 87 to 90.
Section 98A Settlements with foreign element: information.

Taxation of Chargeable Gains Act 1992
Migration of settlements, non-resident settlements and dual resident settlements

Section 95 | Matching after transfer.

From legislation.gov.uk

Previous Next

Provision repealed

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

Repealed^F1

Notes

F1
Ss. 92-95 omitted (with effect in accordance with Sch. 7 para. 115 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 7 para. 113

Previous Next

Privacy Cookies Terms