Page 25 - P6 Slide Taxation - Lecture Day 2 - Trust
P. 25

• Section 7(2) to 7(8) only applies where there is



               a donation, settlement or other similar


               disposition.










                                                                A disposition of property
                                                               that is wholly or to a large

                                                                extent made gratuitously

                                                                evidencing an amount of
                                                                 bounty from the person

                                                                 making the disposition.








                                                                                                                                   25
   20   21   22   23   24   25   26   27   28   29   30