Part 14 – Tax avoidance (paras 129-153)

Contents

129. Transactions in securities: general Section commentary
130. Transactions in securities: meaning of relevant companies for the purposes of sections 689 and 690 Section commentary
131. Transactions in securities: statement of case by tribunal for opinion of High Court or Court of Session Section commentary
132. Transactions in securities: appeals to House of Lords Section commentary
133. Transfers of assets abroad: non-transferors receiving benefit- exclusion of income arising before 10 March 1981 Section commentary
134-135. Transfers of assets abroad: whether trustees are “persons abroad” Section commentary
136-137. Transfers of assets abroad: whether personal representatives are “persons abroad” Section commentary
138. Transfers of assets abroad: company residence for transfers between 20 March 1990 and 29 November 1993 Section commentary
139. Transfers of assets abroad: information powers concerning transfers between 20 March 1990 and 29 November 1993 involving companies Section commentary
140. Transfers of assets abroad: income arising before 26 November 1996 Section commentary
141. Transfers of assets abroad: meaning of “associated operation” and consideration of associated operations alone Section commentary
142-143. Individuals in partnership: recovery of excess relief Section commentary
144-149. Individuals claiming relief for film-related trading losses Section commentary
150-153. Individuals in partnership: exit charge Section commentary

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