Section 8

RATE: CONSEQUENTIALS

1  TCGA 1992 is amended as follows.

Related HMRC Manuals

2  [Amends TCGA 1992, s. 2(7)(a).]

3  [Omits TCGA 1992, s. 6.]

4  [Amends TCGA 1992, s. 13(7A).]

Related Commentary  

5  [Omits TCGA 1992, s. 77–79.]

6  [Omits TCGA 1992, s. 88(6).]

7(1)  Schedule 4A (disposal of interest in settled property: deemed disposal of underlying assets) is amended as follows.

7(2)  [Amends TCGA 1992, Sch. 4A, para. 7.]

7(3)  [Amends TCGA 1992, Sch. 7, para. 12.]

8(1)  Schedule 4B (transfers of value by trustees linked with trustee borrowing) is amended as follows.

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