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Legislation
Finance Act 1998

Crossheading Non-residents etc.

  • Section 127 Charge to CGT on temporary non-residents.
  • Section 128 Disposal of interests in a settlement.
  • Section 129 Attribution of gains to settlor in section 10A cases.
  • Section 130 Charge on beneficiaries of settlements with non-resident settlors.
  • Section 131 Charge on settlors of settlements for grandchildren.
  • Section 132 Charge on settlors of pre-19th March 1991 settlements.
  1. Chapter II Taxation of Chargeable Gains
  2. Crossheading Non-residents etc.

Crossheading Non-residents etc.

From legislation.gov.uk

Contents

  1. Section 127 Charge to CGT on temporary non-residents.
  2. Section 128 Disposal of interests in a settlement.
  3. Section 129 Attribution of gains to settlor in section 10A cases.
  4. Section 130 Charge on beneficiaries of settlements with non-resident settlors.
  5. Section 131 Charge on settlors of settlements for grandchildren.
  6. Section 132 Charge on settlors of pre-19th March 1991 settlements.
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