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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Gifts: Inheritance Tax: gifts to certain settlements: information power

TCGA92/S169G introduced information powers for the purposes of TCGA92/S169B to TCGA92/S169F.

These powers were repealed with effect from 13 August 2009. From that date you must use the general information powers in Schedule 36 Finance Act 2008.