Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 592
No tax credits for borrower under stock lending arrangement
Section 592 prevents a borrower in a stock lending arrangement from claiming a tax credit on dividends that the borrower does not economically retain, but instead passes back to the lender.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.