Schedule 4B Transfers of value by trustees linked with trustee borrowing

Contents

1. General scheme of this Schedule [TCGA 1992 Sch 4B para 1] Section commentary
2. Transfers of value [TCGA 1992 Sch 4B para 2] Section commentary
3. Settlements within section 86 or 87 [TCGA 1992 Sch 4B para 3] Section commentary
4. Trustee borrowing [TCGA 1992 Sch 4B para 4] Section commentary
5. Transfer of value linked with trustee borrowing [TCGA 1992 Sch 4B para 5] Section commentary
6. Application of proceeds of borrowing for normal trust purposes [TCGA 1992 Sch 4B para 6] Section commentary
7. Ordinary trust assets [TCGA 1992 Sch 4B para 7] Section commentary
8. The alternative condition for assets no longer part of the settled property [TCGA 1992 Sch 4B para 8] Section commentary
9. Normal trust purposes: power to make provision by regulations [TCGA 1992 Sch 4B para 9] Section commentary
10. Deemed disposal of remaining chargeable assets [TCGA 1992 Sch 4B para 10] Section commentary
11. Whether deemed disposal is of whole or a proportion of the assets [TCGA 1992 Sch 4B para 10] Section commentary
12. Value attributable to trustee borrowing [TCGA 1992 Sch 4B para 12] Section commentary
13. Assets and transfers [TCGA 1992 Sch 4B para 13] Section commentary

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