Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 Schedule 4B paragraph 10
Whether deemed disposal is of whole or a proportion of the assets
Section 10 of Schedule 4B determines whether the deemed disposal and reacquisition triggered by a transfer of value covers all of the remaining chargeable assets or only a proportionate share of each.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.