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Legislation
Finance Act 2009

Crossheading Support for business

  • Section 23 Temporary extension of loss carry back provisions
  • Section 24 First-year capital allowances for expenditure in 2009-2010
  • Section 25 Agreements to forgo tax reliefs
  • Section 26 Contaminated and derelict land
  • Section 27 Venture capital schemes
  • Section 28 Group relief: preference shares
  • Section 29 Sale of lessor companies etc: reforms
  • Section 30 Tax relief for business expenditure on cars and motor cycles
  • Section 31 Reallocation of chargeable gain or loss within a group
  • Section 32 Stock lending: chargeable gains in event of insolvency etc of borrower
  • Section 33 FSCS payments representing interest
  1. Support for business
  2. Stock lending: chargeable gains in event of insolvency etc of borrower

Section 32 | Stock lending: chargeable gains in event of insolvency etc of borrower

From legislation.gov.uk

Schedule 13 contains provision amending TCGA 1992 in respect of stock lending arrangements in the event of the insolvency of the borrower.

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