Capital gains tax | Commentary

C4.260A …

Capital gains tax | Commentary

[Division C4.2]     [Rewritten—Settlements—taxation of trustees]

Destinations for rewritten material

C4.260A …

This division has moved to Division I5.10. The list below details the destinations of individual articles:

C4.201 [Rewritten—Introduction to taxation of trustees]

Rewritten to I5.1001

C4.202 [Rewritten—Case law relating to taxation of trustees]

Rewritten to I5.1002

C4.203 [Rewritten—Trustees' chargeability to income tax]

Rewritten to I5.1003

C4.204 [Rewritten—Trustees' remuneration]

Rewritten to I5.1004

C4.205 [Rewritten—Trust expenses]

Rewritten to I5.1005

C4.206 [Rewritten—Distributions received by trustees on a demerger—income tax]

Rewritten to I5.1006

C4.207 [Rewritten—Stock dividends received by trustees]

Rewritten to I5.1007

C4.208 [Rewritten—Trust capital receipts taxed as income]

Rewritten to I5.1008

C4.208A [Rewritten—Trust income arising during bankruptcy]

Rewritten to I5.1009

C4.210 [Rewritten—Special trust tax rates]

Rewritten to I5.1010

C4.211 [Rewritten—Dividend income received by

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