Capital gains tax | Commentary

C4.360 …

Capital gains tax | Commentary

[Division C4.3]     [Rewritten—Settlements—taxation of settlors]

Destinations for rewritten material

C4.360 …

This division has been rewritten to Division I5.11. The list below details the destinations of individual articles:

C4.301 [Rewritten—Background]

Rewritten to I5.1101.

C4.305 [Rewritten—General]

Rewritten to I5.1105.

C4.306 [Rewritten—Covenanted payments]

Rewritten to I5.1106.

C4.307 [Rewritten—Meaning of 'arrangement']

Rewritten to I5.1107.

C4.308 [Rewritten—The HMRC approach]

Rewritten to I5.1108.

C4.309 [Rewritten—HMRC examples]

Rewritten to I5.1109.

C4.310 [Rewritten—The concerns of professional bodies]

Rewritten to I5.1110.

C4.311 [Rewritten—Decided cases]

Rewritten to I5.1111.

C4.315 [Rewritten—General]

Rewritten to I5.1115.

C4.316 [Rewritten—Identification of settlor on a transfer between settlements]

Rewritten to I5.1116.

C4.317 [Rewritten—Identification of settlor on a variation of a will or intestacy]

Rewritten to I5.1117.

C4.320 [Rewritten—General]

Rewritten to I5.1120.

C4.321 [Rewritten—Meaning of settlor for income tax purposes]

Rewritten to

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