282 Recovery of tax from donee
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

282  Recovery of tax from donee

(1)     If in any year of assessment a chargeable gain accrues to any person on the disposal of an asset by way of gift and any amount of capital gains tax assessed on that person for that year of assessment is not paid within 12 months from the date when the tax becomes payable, the donee may, by an assessment made not later than 2 years from the date when the tax became payable, be assessed and charged (in the name of the donor) to capital gains tax on

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