Chapter I – Miscellaneous provisions (ss 58-67)

Contents

Section 58 – Spouses and civil partners [TCGA 1992 s 58] Section commentary
Section 59 – Partnerships [TCGA 1992 s 59] Section commentary
Section 59A – Limited liability partnerships [TCGA 1992 s 59A] Section commentary
Section 59AA – Limited liability partnerships: deemed disposal [TCGA 1992 s 59A] Section commentary
Section 59B – Alternative investment fund managers (1) [TCGA 1992 s 59B] Section commentary
Section 59C – Alternative investment managers (2) [TCGA 1992 s 59C] Section commentary
Section 60 – Nominees and bare trustees [TCGA 1992 s 60] Section commentary
Section 61 – Funds in court [TCGA 1992 s 61] Section commentary
Section 62 – Death: general provisions [TCGA 1992 s 62] Section commentary
Section 63 – Death: application of law in Scotland [TCGA 1992 s 63] Section commentary
Section 63A – Death: application of law in Northern Ireland [TCGA 1992 s 63A] Section commentary
Section 64 – Expenses in administration of estates and trusts [TCGA 1992 s 64] Section commentary
Section 65 – Liability for tax of trustees or personal representatives [TCGA 1992 s 65] Section commentary
Section 66 – Insolvents' assets [TCGA 1992 s 66] Section commentary
Section 67 – Provisions applicable where section 79 of the Finance Act 1980 has applied [TCGA 1992 s 67] Section commentary

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