SCHEDULES

SCHEDULE 21U.K.Chargeable gains: restriction of gifts relief etc

Relief for gifts of business assetsU.K.

9(1)Schedule 7 to the Taxation of Chargeable Gains Act 1992 is amended as follows.U.K.

(2)In paragraph 2 (1) (circumstances in which section 165(4) applies, subject to certain provisions, in relation to disposals by trustees of settlement) for “and 169” substitute “ , 169, 169B and 169C ”.