SolvedCrossheading Chargeable gains
From legislation.gov.uk
Contents
- Section 157 Life insurance policies and deferred annuity contracts
- Section 158 Application of market value rule in case of exercise of option
- Section 159 Reporting limits and annual exempt amount
- Section 160 Taper relief: assets qualifying as business assets
- Section 161 Earn-out rights to be treated as securities unless contrary election
- Section 162 Deferred unascertainable consideration: election for treatment of loss
- Section 163 Transfers of value: attribution of gains to beneficiaries