OpenLegislation

Part VIII Supplemental

United Kingdom

  1. 272Valuation: general.
  2. 273Unquoted shares and securities.
  3. 274Value determined for inheritance tax.
  4. 275Location of assets.
  5. 275ALocation of certain intangible assets
  6. 275BSection 275A: supplementary provisions
  7. 275CLocation of assets: interests of co-owners
  8. 276The territorial sea and the continental shelf.
  9. 276ANo gain/no loss: foreign permanent establishment exemption
  10. 277Double taxation relief.
  11. 278Allowance for foreign tax.
  12. 279Foreign assets: delayed remittances.
  13. 279ADeferred unascertainable consideration: election for treatment of loss
  14. 279BProvisions supplementary to section 279A
  15. 279CEffect of election under section 279A
  16. 279DElections under section 279A
  17. 280Consideration payable by instalments.
  18. 281Payment by instalments of tax on gifts.
  19. 282Recovery of tax from donee.
  20. 283Repayment supplements.
  21. 284Income tax decisions.
  22. 284AConcessions that defer a charge.
  23. 284BProvisions supplementary to section 284A.
  24. 285Recognised investment exchanges.
  25. 285AUK Economic Interest Groupings European Economic Interest Groupings
  26. 286Connected persons: interpretation.
  27. 286AResidence of companies
  28. 287Orders and regulations made by the Treasury or the Board.
  29. 288Interpretation.
  30. 289Commencement.
  31. 290Savings, transitionals, consequential amendments and repeals.
  32. 291Short title.