Statute
Section 653 — Income Tax Act 2007: Stock lending
Text of the provision Official document
Stock lending 653 This Chapter does not apply to transfers of securities in circumstances such that any disposal and acquisition are disregarded for the purposes of capital gains tax as a result of section 263B(2) of TCGA 1992 (capital gains tax exemption for disposals in pursuance of stock lending arrangements).
Official source: legislation.gov.uk
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