CG12624 - Exemptions: stock lending

TCGA92/S271 (9)

Regulations have been made which provide that any disposal or acquisition made in pursuance of stock lending arrangements shall be disregarded for the purposes of the capital gains charge. For instructions see CFM17050+.

ICTA88/S488 (5)

ICTA88/S488 (5) provides that an APPROVED housing association shall be exempt from a capital gains charge on gains accruing to it on the sale of any property which has been or is being occupied by a tenant of the housing association.

ICTA88/S489 (3)

ICTA88/S489 (3) provides that an approved self-build society shall be exempt from a capital gains charge on gains accruing to it on the disposal of any land to a member of the society.