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 6
Application of proceeds of borrowing for normal trust purposes
Section 6 of Schedule 4B defines the specific circumstances in which the proceeds of trustee borrowing are treated as having been applied for normal trust purposes.
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.