Section 263D: Gains accruing to persons paying manufactured dividends

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

Taxation of Chargeable Gains Act 1992
- Section 263CA: Stock lending: insolvency etc of borrower
- Section 263E: Structured finance arrangements

Part VII: Other property, businesses, investments etc.

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

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.