SolvedCrossheading The principal charge
From legislation.gov.uk
Contents
- Section 87 The principal charge
- Section 88 Special cases.
- Section 88A Section 87: exceptions for intermediaries.
- Section 88B Intermediaries: supplementary.
- Section 89 Section 87: exceptions for market makers etc.
- Section 89A Section 87: exceptions for public issues.
- Section 89AA Section 87: exception for repurchases and stock lending.
- Section 89AB Section 87: exception for repurchases and stock lending in case of insolvency
- Section 89B Section 87: exceptions for stock lending and collateral security arrangements.
- Section 89C Section 87: UK listing relief
- Section 90 Section 87: other exceptions
- Section 91 Liability to tax
- Section 92 Repayment or cancellation of tax