SolvedCrossheading Excluded transferors and transferees
From legislation.gov.uk
Contents
- Section 638 Excluded persons: disregard of certain payments and transfers
- Section 639 Small holdings: individuals
- Section 640 Small holdings: personal representatives
- Section 641 Small holdings: trustees of a disabled person's trusts
- Section 642 Traders
- Section 643 Non-residents
- Section 644 Individuals to whom the remittance basis applies
- Section 645 Charitable trusts etc
- Section 646 Pension scheme trustees
- Section 647 Makers of manufactured payments