Gains on disposal of stock

Legislation/Regulatory – TCGA92 s. 271(1)(a)

Gilt-edged securities

– see Gilt-edged securities; Government securities

Qualifying lender

Legislation/Regulatory – ICTA88 s. 376

Registration of stock and bonds

Legislation/Regulatory – FA42 s. 47

Sovereign debts

– see Sovereign debts