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Legislation

Finance Act 1999

Crossheading Chargeable gains

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Section 74 Value shifting: tax-free benefits.
Section 75 Allowable losses where beneficiary absolutely entitled.
Section 76 Concessions that defer a capital gains charge.

Part III Income Tax, Corporation Tax and Capital Gains Tax
Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

Section 74 Value shifting: tax-free benefits.
Section 75 Allowable losses where beneficiary absolutely entitled.
Section 76 Concessions that defer a capital gains charge.