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Legislation
Finance Act 1999

Crossheading Chargeable gains

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

Section 74 | Value shifting: tax-free benefits.

From legislation.gov.uk

Schedule 9 to this Act (which makes provision about tax-free benefits in relation to value shifting) shall have effect.

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