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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Debts

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Section 251 General provisions.
Section 252 Foreign currency bank accounts.
Section 252A Foreign currency bank accounts and the remittance basis
Section 253 Relief for loans to traders.
Section 254 Relief for debts on qualifying corporate bonds.
Section 255 Provisions supplementary to section 254.

Part VII Other property, businesses, investments etc.
Crossheading Debts

Crossheading Debts

From legislation.gov.uk

Contents

Section 251 General provisions.
Section 252 Foreign currency bank accounts.
Section 252A Foreign currency bank accounts and the remittance basis
Section 253 Relief for loans to traders.
Section 254 Relief for debts on qualifying corporate bonds.
Section 255 Provisions supplementary to section 254.