Statute
Section 76B — Taxation of Chargeable Gains Act 1992: Transfers of value by trustees linked with trustee borrowing.
Text of the provision Official document
Transfers of value by trustees linked with trustee borrowing. 76B 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.
Official source: legislation.gov.uk
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