The charge to tax The charge to tax

1. 94Charge to tax
2. 95Entitlement to interests
3. 96Person liable
4. 97Liability of persons jointly entitled
5. 98Collective investment schemes: liability for and collection of tax
6. 99Amount of tax chargeable
7. 100Interim relief
8. 101Indexation of annual chargeable amounts
9. 102Taxable value
10. 103Section 102: “substantial” acquisitions and disposals
11. 104No double charge