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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Deep discount securities, the accrued income scheme etc.

  • Section 118 Amount to be treated as consideration on disposal of deep discount securities etc.
  • Section 119 Transfers of securities subject to the accrued income scheme.
  • Section 119A Increase in expenditure by reference to tax charged in relation to employment-related securities
  • Section 119B Section 119A: unchargeable, and unremitted chargeable, foreign securities income
  • Section 119C Section 119A: unremitted Part 7A income
  • Section 120 Increase in expenditure by reference to tax charged in relation to shares etc.
  1. Chapter I General
  2. Crossheading Deep discount securities, the accrued income scheme etc.

Crossheading Deep discount securities, the accrued income scheme etc.

From legislation.gov.uk

Contents

  1. Section 118 Amount to be treated as consideration on disposal of deep discount securities etc.
  2. Section 119 Transfers of securities subject to the accrued income scheme.
  3. Section 119A Increase in expenditure by reference to tax charged in relation to employment-related securities
  4. Section 119B Section 119A: unchargeable, and unremitted chargeable, foreign securities income
  5. Section 119C Section 119A: unremitted Part 7A income
  6. Section 120 Increase in expenditure by reference to tax charged in relation to shares etc.
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