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Legislation

Finance Act 2004

Chapter 8 Chargeable gains

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Section 116 Restriction of gifts relief etc
Section 117 Private residence relief
Section 118 Authorised unit trusts: treatment of umbrella schemes

Part 3 Income tax, corporation tax and capital gains tax
Chapter 8 Chargeable gains

Chapter 8 Chargeable gains

From legislation.gov.uk

Contents

Section 116 Restriction of gifts relief etc
Section 117 Private residence relief
Section 118 Authorised unit trusts: treatment of umbrella schemes