# Finance Act 2004, Section 116: Restriction of gifts relief etc


Schedule 21 (which makes provision for relief under section 165 or 260 of the Taxation of Chargeable Gains Act 1992 (c. 12) not to be available on certain transfers to settlor-interested settlements etc or on transfers of shares etc to companies, and makes minor amendments in sections 79 and 281 of that Act) has effect.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/116 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.