# Taxation of Chargeable Gains Act 1992, Section 76B: Transfers of value by trustees linked with trustee borrowing.


Schedule 4B to this Act has effect with respect to transfers of value by trustees that are, in accordance with the Schedule, treated as linked with trustee borrowing.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/76B (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-76B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.