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Legislation

Income Tax Act 2007

CHAPTER 9 Miscellaneous and supplementary provisions

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Section 257T Transfers between spouses or civil partners
Section 257TA Identification of investments on a disposal
Section 257TB Meaning of a company being “in administration” or “in receivership”
Section 257TC Meaning of “associate”
Section 257TD Meaning of “control”
Section 257TE Minor definitions etc

PART 5B Tax relief for social investments
CHAPTER 9 Miscellaneous and supplementary provisions

CHAPTER 9 Miscellaneous and supplementary provisions

From legislation.gov.uk

Contents

Section 257T Transfers between spouses or civil partners
Section 257TA Identification of investments on a disposal
Section 257TB Meaning of a company being “in administration” or “in receivership”
Section 257TC Meaning of “associate”
Section 257TD Meaning of “control”
Section 257TE Minor definitions etc