SolvedCrossheading Chargeable gains
From legislation.gov.uk
Contents
- Section 35 Restriction of relief on disposals to employee-ownership trusts
- Section 36 Anti-avoidance: collective investment scheme reconstructions
- Section 37 Anti-avoidance: company reconstructions
- Section 38 Anti-avoidance: reconstructions involving transfer of business
- Section 39 Incorporation relief: requirement to claim
- Section 40 Non-residents: cell companies
- Section 41 Non-residents: double taxation relief relating to collective investment vehicles