[263C Stock lending involving redemption]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[263C  Stock lending involving redemption]

[(1)     In section 263B references to the transfer back to a person of securities transferred by him shall be taken to include references to the payment to him, in pursuance of an obligation arising on any person's becoming entitled to receive an amount in respect of the redemption of those securities, of an amount equal to the

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