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Contents

Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Miscellaneous reliefs and exemptions

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Section 262 Chattel exemption.
Section 263 Passenger vehicles.
Section 263AZA Renewables obligation certificates for domestic microgeneration
Section 263ZA Former employees: employment-related liabilities
Section 263A Agreements for sale and repurchase of securities: capital gains tax
Section 263AA Section 263A: interpretation
Section 263B Stock lending arrangements.
Section 263C Stock lending involving redemption.
Section 263CA Stock lending: insolvency etc of borrower
Section 263D Gains accruing to persons paying manufactured dividends
Section 263E Structured finance arrangements
Section 263F Power to modify repo provisions: non-standard repo cases
Section 263G Power to modify repo provisions: redemption arrangements
Section 263H Sections 263F and 263G: supplementary provisions
Section 263I Powers about manufactured overseas dividends
Section 264 Relief for local constituency associations of political parties on reorganisation of constituencies.
Section 265 Designated international organisations.
Section 266 Inter-American Development Bank.
Section 267 Sharing of transmission facilities.
Section 268 Decorations for valour or gallant conduct.
Section 268A Victims of National-Socialist persecution
Section 268B Compensation for deprivation of foreign assets
Section 269 Foreign currency for personal expenditure.
Section 270 Chevening Estate.
Section 271 Other miscellaneous exemptions.

Miscellaneous reliefs and exemptions
Gains accruing to persons paying manufactured dividends

Section 263D | Gains accruing to persons paying manufactured dividends

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 263D omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 29 paras. 6, 52