SolvedCrossheading Charge where benefit received
From legislation.gov.uk
Contents
- Section 731 Charge to tax on income treated as arising under section 732
- Section 732 Non-transferors receiving a benefit as a result of relevant transactions
- Section 733 Income charged under section 731
- Section 733A Settlor liable for section 731 charge on closely-related beneficiary
- Section 733B Recipients of onward gifts
- Section 733C Cases where income treated as arising to recipient of onward gift
- Section 733D Cases where deemed income attributed to recipient of onward gift
- Section 733E Cases where settlor liable following onward gift
- Section 734 Reduction in amount charged: previous capital gains tax charge
- Section 734A Reduction in amount charged: previous settlements charge
- Section 735 Qualifying new residents and remittance-basis users: “foreign” deemed income
- Section 735A Section 735: relevant income and benefits relating to foreign deemed income