Schedule 10, Part 2, paragraph 7

In the case of a Part 5 transfer of property consisting of an asset mentioned in section 757(1)(a) or (b) of the Taxes Act 1988 (interests in non-qualifying offshore funds etc.), it is not to be treated as a disposal for the purposes of that section.

← 6 · All articles · 8 →

Source: legislation.gov.uk · retrieved 2026-09-04