Sections 28 and 33

VULNERABLE PERSON'S ACTUAL INCOME

1  [Omitted by FA 2008, s. 8 and Sch. 2, para. 20(2).]

History

Para. 1 omitted by FA 2008, s. 8 and Sch. 2, para. 20(2), with effect for the tax year 2008–09 and subsequent tax years.


TRUSTEES' SPECIALLY TAXED INCOME

2  [Omitted by FA 2008, s. 8 and Sch. 2, para. 20(2).]

History

Para. 2 omitted by FA 2008, s. 8 and Sch. 2, para. 20(2), with effect for the tax year 2008–09 and subsequent tax years.


VULNERABLE PERSON'S DEEMED CGT TAXABLE AMOUNT

Related HMRC Manuals

3(1)  The “vulnerable person's deemed CGT taxable amount”  for the tax year means the sum of–

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.