Chargeable Transfer - Law Dictionary Search Results
Chargeable transfer
Chargeable transfer, is a transfer of value which is made by an
Capital gains
in sub-s. (6C) of s. 2, only if they were chargeable under s. 12B. As noticed already, s. 12B as modified … 'asset' within the terms of s. 45, and therefore its transfer is not subject to income tax under the head 'Capital
- ‹ Prev
- Next ›
Try the research workspace — 7 days free