Capital gains tax | Commentary

C4.501A …

Capital gains tax | Commentary

[Division C4.5]     [Rewritten—Settlements—taxation of beneficiaries]

Destinations for rewritten material

C4.501A …

This division has been rewritten to Division I5.13. The list below details the destinations of individual articles:

C4.501 [Rewritten—Beneficiaries generally]

Rewritten to I5.1301.

C4.502 [Rewritten—Whether interest vested or contingent]

Rewritten to I5.1302.

C4.503 [Rewritten—Beneficiary with vested interest]

Rewritten to I5.1303.

C4.504 [Rewritten—Beneficiary with contingent interest]

Rewritten to I5.1304.

C4.505 [Rewritten—Annuities]

Rewritten to I5.1305.

C4.506 [Rewritten—Other income payments to beneficiaries]

Rewritten to I5.1306.

C4.507 [Rewritten—Payments to beneficiary out of trust capital]

Rewritten to I5.1307.

C4.508 [Rewritten—Deductions from beneficiary's total income]

Rewritten to I5.1308.

C4.509 [Rewritten—Reliefs to beneficiaries of discretionary settlements]


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