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Legislation

Taxation of Chargeable Gains Act 1992

Chapter 4 Alternative finance arrangements

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Crossheading Introduction
Crossheading Arrangements that are alternative finance arrangements
Crossheading Meaning of “alternative finance return”
Crossheading Special rules for investment bond arrangements
Crossheading Other rules

Taxation of Chargeable Gains Act 1992
Part IV Shares, securities, options etc.

Chapter 4 Alternative finance arrangements

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Arrangements that are alternative finance arrangements
Crossheading Meaning of “alternative finance return”
Crossheading Special rules for investment bond arrangements
Crossheading Other rules

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