RDRM33200 - Remittance Basis: Identifying Remittances: Condition C - Gift Recipients: Contents

1. RDRM33210

   Gift recipients - overview
2. RDRM33220

   Gift recipients - remittances arising from enjoyment of qualifying property by relevant person
3. RDRM33230

   Gift recipient - definition of
4. RDRM33240

   Gift recipient cannot be relevant persons
5. RDRM33250

   Gift recipients - making of gift
6. RDRM33260

   Gift recipients - qualifying property
7. RDRM33270

   Remittances - enjoyment by a relevant person ignored
8. RDRM33280

   Gift recipients - transitional provisions in relation to receipt of gift
9. RDRM33290

   Condition C - relevant debt
10. RDRM33295

    Gift recipients - timing of remittance