Schedule 4B Transfers of value by trustees linked with trustee borrowingF1
United Kingdom
- General scheme of this Schedule
- Transfers of value
- Settlements within section ... 86 or 87
- Trustee borrowing
- Transfer of value linked with trustee borrowing
- Application of proceeds of borrowing for normal trust purposes
- Ordinary trust assets
- The alternative condition for assets no longer part of the settled property
- Normal trust purposes: power to make provision by regulations
- Deemed disposal of remaining chargeable assets
- Whether deemed disposal is of whole or a proportion of the assets
- Value attributable to trustee borrowing
- 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