Section 31

CAPITAL GAINS TAX: SETTLEMENTS: VALUE OF BENEFIT CONFERRED BY CERTAIN CAPITAL PAYMENTS

1(1)  In section 97(4) of TCGA 1992 (supplementary provisions in relation to settlements), at the end insert “(see sections 97A to 97C for the value of benefits conferred by a capital payment made by way of loan or by way of making movable property or land available)”.

1(2)  After section 97 of TCGA 1992 insert–

97A  

“Value of benefit conferred by capital payment made by way of loan

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