Chapter II Gifts of business assets

United Kingdom

1. 165Relief for gifts of business assets.
2. 165AMeaning of “holding company”, “trading company” and “trading group”
3. 166Gifts to non-residents.
4. 167Gifts to foreign-controlled companies.
5. 167AGifts of direct or indirect interests in UK land to non-residents
6. 168Emigration of donee.
7. 168APostponing held-over gain: interests in UK land
8. 169Gifts into dual resident trusts.
9. 169ACessation of trade by limited liability partnership
10. 169BGifts to settlor-interested settlements etc
11. 169CClawback of relief if settlement becomes settlor-interested etc
12. 169DExceptions to sections 169B and 169C
13. 169EMeaning of “settlor” in sections 169B to 169D and 169G
14. 169FMeaning of “interest in a settlement” in sections 169B to 169D
15. 169GMeaning of “arrangement” in sections 169B to 169E and information power