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Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Miscellaneous reliefs and exemptions

  • 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.
  1. Miscellaneous reliefs and exemptions
  2. Inter-American Development Bank.

Section 266 | Inter-American Development Bank.

From legislation.gov.uk

A security issued by the Inter-American Development Bank shall be taken for the purposes of this Act to be situated outside the United Kingdom.

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