CG/APP5 - Allowable expenditure agreement for estates and trusts

Agreement concerning allowable expenditure for Capital Gains Tax purposes in estates and trusts where the trustee is a bank or a corporate trustee - see CG33524+.

  1. BANKS COVERED BY THE AGREEMENT WITH THE PERSONAL FINANCE MANAGEMENT COMMITTEE OF THE BRITISH BANKERS ASSOCIATION

Barclays Bank Plc

Barclays Bank International Ltd

Barclays Bank Trust Company Ltd

Barclays Private Bank Ltd

Bank of Scotland

Belfast Bank Executor and Trustee Company Ltd

Coutts & CO(Guernsey) Ltd

Coutts & CO(Jersey) Ltd

Lloyds Bank Plc

Lloyds Private Banking Ltd

Lloyds Bank Trust Company (Channel Islands) Ltd

Lloyds Bank International (Trust Company) Ltd

Lloyds Bank Trust Company (Isle of Man) Ltd

Midland Bank Trust Company Ltd

Midland Bank Trust Company (HK) Ltd

National Bank Ltd

National Westminster Bank Plc

Northern Ireland and Northern Bank Executor and Trustee Company Ltd

The Royal Bank of Scotland Plc

Ulster Bank Dublin Trust Company

  1. CORPORATE TRUSTEES COVERED BY THE AGREEMENT (DISPOSALS ETC AFTER 6 APRIL 1978 ONLY)

ANZ Grindlay's Bank Plc

Bankers Trustee and Executor CO Ltd

Baring Brothers Trust CO Ltd

CT Bowring (Trustees) Ltd

Charterhouse Japhet Ltd

Chase Manhattan Bank NA

(The) Cowdray Trust Ltd

(The) Dickinson Trust Ltd

General Accident Fire and Life Assurance Corporation Plc

General Accident Executor and Trustee CO Ltd

General Investors

Gray Dawes Trustee and Nominee CO Ltd

Guardian Royal Exchange Assurance

Guinness Mahon Trustees Ltd

Hoare Trustees

Imperial Cancer Research Fund

Island Trustees Ltd

(The) Iveagh Trustees Ltd

Kleinwort Benson Trustees Ltd

(The) Law Debenture Corporation Plc

(The) Law Society

Lowndes Associated Pensions Ltd

Mercury Executor and Trustee CO Ltd

Norwich Union Life Insurance Society

(The) Public Trustee

Phoenix Assurance CO Ltd

Prudential Assurance CO Ltd

Rathbone Trust Company Ltd

Rothschild Trust Corporation Ltd

Royal Bank of Canada Trust Corporation Ltd

Schroder Executor and Trustee Company Ltd

Snow Hill Trustees Ltd

Standard Chartered Bank

Stewart Wrightson Trustees Ltd

Sun Alliance and London Insurance Group

Sun Alliance Trust Company Ltd

Towry Law Trustee Company Ltd

S G Warburg Trust CO Ltd

Yorkshire Bank Plc

Yorkshire Insurance CO Ltd