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 section 30
Tax-free benefits
Section 30 deals with anti-avoidance rules that adjust the disposal consideration where a scheme or arrangement materially reduces the value of an asset and confers a tax-free benefit on specified persons.
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.