Excluded transferors and transferees Excluded transferors and transferees
- 638Excluded persons: disregard of certain payments and transfers
- 639Small holdings: individuals
- 640Small holdings: personal representatives
- 641Small holdings: trustees of a disabled person's trusts
- 642Traders
- 643Non-residents
- 644Individuals to whom the remittance basis applies
- 645Charitable trusts etc
- 646Pension scheme trustees
- 647Makers of manufactured payments