Section 117A: Assets that are not qualifying corporate bonds for corporation tax purposes.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 117: Meaning of "qualifying corporate bond".
- Section 117B: Holdings in unit trusts and offshore funds excluded from treatment as qualifying corporate bonds.

Part IV: Shares, securities, options etc. — Chapter I: General

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