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Legislation

Finance Act 2005

Crossheading Capital gains tax

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Section 30 Qualifying trusts gains: special capital gains tax treatment
Section 31 UK resident vulnerable persons: amount of relief
Section 32 Non-UK resident vulnerable persons: amount of relief
Section 33 Vulnerable person's liability: VQTG

Chapter 4 Trusts with vulnerable beneficiary
Crossheading Capital gains tax

Crossheading Capital gains tax

From legislation.gov.uk

Contents

Section 30 Qualifying trusts gains: special capital gains tax treatment
Section 31 UK resident vulnerable persons: amount of relief
Section 32 Non-UK resident vulnerable persons: amount of relief
Section 33 Vulnerable person's liability: VQTG