Section 117B: Holdings in unit trusts and offshore funds excluded from treatment as qualifying corporate bonds.

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

Taxation of Chargeable Gains Act 1992
- Section 117A: Assets that are not qualifying corporate bonds for corporation tax purposes.
- Section 118: Amount to be treated as consideration on disposal of deep discount securities etc.

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.