SolvedCrossheading The charge to tax
From legislation.gov.uk
Contents
- Section 94 Charge to tax
- Section 95 Entitlement to interests
- Section 96 Person liable
- Section 97 Liability of persons jointly entitled
- Section 98 Collective investment schemes: liability for and collection of tax
- Section 99 Amount of tax chargeable
- Section 100 Interim relief
- Section 101 Indexation of annual chargeable amounts
- Section 102 Taxable value
- Section 103 Section 102: “substantial” acquisitions and disposals
- Section 104 No double charge