Schedule 21 Amendments in connection with taper relief
- Introductory
- Gains of trustees attributed to settlor
- Annual exempt amount
- Gains attributed to members of non-resident companies
- Carry back of losses on death
- Gains attributed to settlors and beneficiaries
- Gains on assets deriving from reorganisation of body carrying on a mutual business etc.
- Commercial letting of furnished holiday dwellings
- Delayed remittances in respect of foreign assets