Part 2 Exemptions etc for designated qualifying overseas capital
United Kingdom
- 10Income tax exemptions and relief
- 11Income tax exemptions: application of transfer of assets abroad rules in future years
- 12Capital gains tax: main exemption
- 13Capital gains tax: reliefs in respect of matched capital payments
- 13AAmounts derived from designated qualifying overseas capital
- 13BEffect of this Schedule on section 65(5) IHTA 1984 and section 260(2) of TCGA 1992