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Schedule 17 F1

United Kingdom

  1. Introduction
  2. Qualifying amounts
  3. Matching capital payments
  4. Increased tax: the main rule
  5. More than one qualifying amount
  6. Payment partly ignored
  7. Parts of amounts matched
  8. Transfers between settlements
  9. Matching after transfer

Annotations

Textual amendments

F1

Sch. 17 repealed (6.3.1992 with effect as mentioned in s. 289(1)(2) of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 12 (with s.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)