115 Exemptions for gilt-edged securities and qualifying corporate bonds etc
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

Gilt-edged securities and qualifying corporate bonds

115  Exemptions for gilt-edged securities and qualifying corporate bonds etc

(1)     A gain which accrues on the disposal by any person of—

(a)     gilt-edged securities or qualifying corporate bonds, or

(b)     any option

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