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Legislation
Finance (No. 2) Act 2017

Crossheading Domicile, overseas property etc

  • Section 29 Deemed domicile: income tax and capital gains tax
  • Section 30 Deemed domicile: inheritance tax
  • Section 31 Settlements and transfer of assets abroad: value of benefits
  • Section 32 Exemption from attribution of carried interest gains
  • Section 33 Inheritance tax on overseas property representing UK residential property
  1. Domicile, overseas property etc
  2. Settlements and transfer of assets abroad: value of benefits

Section 31 | Settlements and transfer of assets abroad: value of benefits

From legislation.gov.uk

Schedule 9 makes provision about the value of benefits received in relation to settlements and the transfer of assets abroad.

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