Rule 58 — Gift carve-outs ( s. 92(2)(m) ) s. 56(2)(x) ExplanationsRule 58 — Gift carve-outs (s. 92(2)(m))Rule 58 — Gift carve-outs (s. 92(2)(m))s. 56(2)(x) Explanations← Rule 57FMV definitions / methodology (range 56–57)Rule 59 →Life insurance receipts (s. 92(2)(l))← All rules (179)Act 2025 hub
Rule 58 — Gift carve-outs (s. 92(2)(m))
Rule 58 — Gift carve-outs (s. 92(2)(m))
s. 56(2)(x) Explanations