Authority of Bank of England to discharge functions of Bank of Ireland

Building societies

Capital gains tax

Gilt-edged securities

Non-marketable securities


Stocks and dividends in name of Treasury

Inheritance tax

Excluded property

Exempt, foreign ownership


Scheme to gain exemption

Non-FOTRA securities

Non-marketable, exemption from tax


Acquisitions and disposals


Loss relief

Manipulation of acquisition, sale or redemption payments

Manipulation of price, associated payment giving rise to loss

Market value of strips

Meaning of strip

Quoted on foreign stock exchange lists, market value


Restriction of losses by reference to original acquisition cost

Restriction of profits by reference to original acquisition cost

Transfer and registration of