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
Taxation of Chargeable Gains Act 1992 section 151C
Strips: manipulation of price: associated payment giving rise to loss
Section 151C prevents capital losses from being treated as allowable losses where they arise from schemes or arrangements involving government securities strips that have been designed to manipulate prices for tax advantage purposes.
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.