E1.1203 Relevant Transactions, Arrangements Etc

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Commentary

Personal and employment tax

Account may be taken of any method, however indirect, by which:

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•�� any property or right is transferred or transmitted, or
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•�� the value of any property is enhanced or diminished

Accordingly, any such occasion may be, but will not necessarily be, an occasion when tax becomes chargeable¹.

In particular, the

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