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 7 paragraph 4
Application and interpretation
Section 165, Schedule 7, paragraph 4 sets out the definitions and scope of key terms used throughout Part I of Schedule 7, which deals with restrictions on the gift relief available under section 165 for gifts of business assets.
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.