Capital Transfer Tax: Conditional Exemption

Part of Orders of the Day — Finance Bill – in the House of Commons at 12:45 am on 10th July 1985.

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No. 105, in page 197, leave out lines 26 to 30 and insert— '(2) Where there has been a conditionally exempt transfer of any property (or part), tax shall be charged under this section in respect of that property (or part) on the first occurrence after the transfer of an event which under this section is a chargeable event with respect to that property (or part).'