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

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Finance Act 2009
- Section 31: Reallocation of chargeable gain or loss within a group
- Section 33: FSCS payments representing interest

Part 2: Income tax, corporation tax and capital gains tax

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