[85A Transfers of value: attribution of gains to beneficiaries and treatment of losses]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[85A  Transfers of value: attribution of gains to beneficiaries and treatment of losses]

[(1)     Schedule 4C to this Act has effect with respect to the attribution of gains to beneficiaries where there has been a transfer of value to which Schedule 4B applies.

(2)

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