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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Gilt-edged securities and qualifying corporate bonds

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Section 115 Exemptions for gilt-edged securities and qualifying corporate bonds etc.
Section 116 Reorganisations, conversions and reconstructions.
Section 116A Holding beginning or ceasing to fall within section 490 of CTA 2009
Section 116B Shares beginning or ceasing to be shares to which section 521B of CTA 2009 applies
Section 117 Meaning of “qualifying corporate bond".
Section 117A Assets that are not qualifying corporate bonds for corporation tax purposes.
Section 117B Holdings in unit trusts and offshore funds excluded from treatment as qualifying corporate bonds.

Gilt-edged securities and qualifying corporate bonds
Assets that are not qualifying corporate bonds for corporation tax purposes.

Section 117A | Assets that are not qualifying corporate bonds for corporation tax purposes.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 117A, 117B repealed (with effect in accordance with Sch. 40 Pt. 3(10) Note 2 of the amending Act) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(10)