Section 76B: Transfers of value by trustees linked with trustee borrowing.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 76A: Disposal of interest in settled property: deemed disposal of underlying assets.
- Section 77: Charge on settlor with interest in settlement.

Part III: Individuals, partnerships, trusts and collective investment schemes etc — Chapter II: Settlements

Schedule 4B to this Act has effect with respect to transfers of value by trustees that are, in accordance with the Schedule, treated as linked with trustee borrowing.

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