Acquisition, rules

Legislation/Regulatory – FA89 Sch. 5, para. 11

Associate, meaning

Legislation/Regulatory – FA89 Sch. 5, para. 16

Beneficiaries

Legislation/Regulatory – FA89 Sch. 5, para. 4
HMRC Guidance – TSEM5500

Borrowing by trustees

Legislation/Regulatory – FA89 s. 71
HMRC Guidance – BIM100190

Charge to tax

Legislation/Regulatory – FA89 s. 68
HMRC Guidance – BIM100190 ; DMBM580020

Chargeable amounts

Generally

Legislation/Regulatory – FA89 s. 70

Limit

Legislation/Regulatory – FA89 s. 72

Chargeable events

Bonds owned

Legislation/Regulatory – TCGA92 s. 234

Generally

Legislation/Regulatory – FA2003 s. 142(2) ; FA89 s. 69, Sch. 5 ; FA96 s. 120(2)
HMRC Guidance – BIM44010 ; CG56493 ; IHTM42924 ; TSEM5500

Replacement assets owned

Legislation/Regulatory – TCGA92 s. 232

Replacement property owned

Legislation/Regulatory – TCGA92 s. 233

Savings-related share option schemes

Legislation/Regulatory – FA89 s. 69(4ZA), Sch. 5, para. 4(2A)

Control, meaning

Legislation/Regulatory – FA89 Sch. 5, para. 15

Deductions for costs of setting up

Legislation/Regulatory – CTA2009 s. 1000

Double charge prevention

Legislation/Regulatory – TCGA92 s. 236

Ending of relief

Legislation/Regulatory – FA2003 s. 142(1), (2)

Establishment

Legislation/Regulatory – FA89 Sch. 5, para. 2

Information

Legislation/Regulatory – FA89 s. 73

Material interest, meaning

Legislation/Regulatory – FA89 Sch. 5, para. 16

Participator, meaning

Legislation/Regulatory – FA89 Sch. 5, para. 16

Position after establishment of trust

Legislation/Regulatory – FA89 Sch. 5, para. 12, 13

Qualifying trusts

Legislation/Regulatory – FA89 Sch. 5, para. 1

Roll-over relief

Dwelling-houses

Legislation/Regulatory – TCGA92 s. 230

Generally

Legislation/Regulatory – FA2000 s. 54 ; TCGA92 s. 229

Qualifying conditions

Legislation/Regulatory – TCGA92 s. 227, 228

Special provisions

Legislation/Regulatory – TCGA92 s. 231

Securities

Generally

Legislation/Regulatory – FA89 Sch. 5, para. 7-9

Meaning

Legislation/Regulatory – FA89 Sch. 5, para. 14

Sums received by trustees

Legislation/Regulatory – FA89 Sch. 5, para. 6

Tax relief

Legislation/Regulatory – FA2003 s. 142(1), (2) ; FA89 s. 67
HMRC Guidance – ERSM190040 ; TSEM3245 ; TSEM5500

Trust deed

Beneficiaries

Legislation/Regulatory – FA89 Sch. 5, para. 4

Body of trustees

Legislation/Regulatory – FA89 Sch. 5, para. 3-3C

Establishment

Legislation/Regulatory – FA89 Sch. 5, para. 2

Functions of trustees

Legislation/Regulatory – FA89 Sch. 5, para. 5

Rules about acquisition etc.

Legislation/Regulatory – FA89 Sch. 5, para. 11

Securities acquired by trustees

Legislation/Regulatory – FA89 Sch. 5, para. 7-9

Sums received by trustees

Legislation/Regulatory – FA89 Sch. 5, para. 6