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Schedule 4B Transfers of value by trustees linked with trustee borrowingF1

United Kingdom

  1. General scheme of this Schedule
  2. Transfers of value
  3. Settlements within section ... 86 or 87
  4. Trustee borrowing
  5. Transfer of value linked with trustee borrowing
  6. Application of proceeds of borrowing for normal trust purposes
  7. Ordinary trust assets
  8. The alternative condition for assets no longer part of the settled property
  9. Normal trust purposes: power to make provision by regulations
  10. Deemed disposal of remaining chargeable assets
  11. Whether deemed disposal is of whole or a proportion of the assets
  12. Value attributable to trustee borrowing
  13. Assets and transfers

Annotations

Textual amendments

F1

Sch. 4B inserted (with effect in accordance with s. 92(5) of the amending Act) by Finance Act 2000 (c. 17), s. 92(2), Sch. 25