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Chapter 8
Chargeable Gains116Restriction of gifts relief etc

Schedule 21 (which makes provision for relief under section 165 or 260 of the Taxation of Chargeable Gains Act 1992 (c 12) not to be available on certain transfers to settlor-interested settlements etc or on transfers of shares etc to companies, and makes minor amendments in sections 79 and 281 of that Act) has effect.

NOTES
Initial Commencement
Royal Assent

This Act received Royal Assent on 22 July 2004 and this section came into force on that date in the absence of any specific commencement provision.
Tax Law99 Capital Gains Tax99

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