Schedule 21 Chargeable gains: restriction of gifts relief etc

1. Penalties for failure to furnish particulars etc
2. Charge on settlor with interest in settlement etc: supplementary provisions
3. Relief for gifts of business assets
4. Gifts relief not to be available on certain transfers to settlor-interested settlements etc
5. Gifts on which inheritance tax is chargeable etc
6. Payment by instalments of tax on gifts
7. Recovery of tax from donee
8. Application of taper relief
9. Relief for gifts of business assets
10. Commencement