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Schedule 16 F1

United Kingdom

  1. Conditions for the charge
  2. The charge
  3. Construction of paragraph 1(1)(e)
  4. Test whether settlor has interest
  5. Exceptions to charge
  6. Right of recovery
  7. Meaning of “settlor”
  8. Meaning of “originating”
  9. Qualifying settlements, and commencement
  10. Information

Annotations

Textual amendments

F1

Sch. 16 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with s. 201(3), Sch. 11 paras. 20, 22, 26(2), 27)