Chapter II – Gifts of business assets (ss 165-169G)

Contents

Section 165 – Relief for gifts of business assets [TCGA 1992 s 165] Section commentary
Section 165A – Meaning of “holding company”, “trading company” and “trading group” [TCGA 1992 s 165A] Section commentary
Section 166 – Gifts to non-residents [TCGA 1992 s 166] Section commentary
Section 167 – Gifts to foreign-controlled companies [TCGA 1992 s 167] Section commentary
Section 167A – Gifts of direct or indirect interests in UK land to non-residents [TCGA 1992 s 167A] Section commentary
Section 168 – Emigration of donee [TCGA 1992 s 168] Section commentary
Section 168A – Postponing held-over gain: interests in UK land [TCGA 1992 s 168A] Section commentary
Section 169 – Gifts into dual resident trusts [TCGA 1992 s 169] Section commentary
Section 169A – Cessation of trade by limited liability partnership [TCGA 1992 s 169A] Section commentary
Section 169B – Gifts to settlor-interested settlements [TCGA 1992 s 169B] Section commentary
Section 169C – Clawback of relief if settlement becomes settlor-interested etc [TCGA 1992 s 169C] Section commentary
Section 169D – Exceptions to sections 169B and 169C [TCGA 1992 s 169D] Section commentary
Section 169E – Meaning of “settlor” in sections 169B to 169D and 169G [TCGA 1992 s 169E] Section commentary
Section 169F – Meaning of “interest in a settlement” in sections 169B to 169D [TCGA 1992 s 169F] Section commentary
Section 169G – Meaning of “arrangement” in sections 169B to 169E and information power [TCGA 1992 s 169G] Section commentary

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