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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.

Debts
Provisions supplementary to section 254.

Section 255 | Provisions supplementary to section 254.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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Ss. 254, 255 repealed (with effect in accordance with s. 141(2)(b) of the amending Act) by Finance Act 1998 (c. 36), s. 141(1)(b), Sch. 27 Pt. III(32)