Related Commentary  Related CasesRelated HMRC Manuals

169(1)  This section applies where there is or has been a disposal of an asset to the trustees of a settlement in such circumstances that, on a claim for relief, section 165 or 260 applies, or would but for this section apply, so as to reduce the amounts of the chargeable gain and the consideration referred to in section 165(4) or 260(3).

169(2)  In this section “a relevant disposal”  means such a disposal as is referred to in subsection (1) above.

169(3)  Relief under section 165 or 260 shall not be available on a relevant disposal if–

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.