D4.129 Non-Resident Central Banks—Government Securities

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Commentary

Corporate tax

Income from securities payable out of the public revenue of the UK which is income of a non-resident central bank (or issue department of a bank) specified by Order in Council

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D4.129 Non-resident central banks—government securities

Corporate tax

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

D7.1140 Methods of leaving the REIT regime

B5.123 BPS—negligible value claims

B2.413 Car hire

A1.810 Limitation

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

C2.201 Allowable expenditure for capital gains—overview

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E1.1435 Appealing transactions in securities counteraction notices

B8.210 Restrictions on sideways loss relief

C1.511 Use of Mansworth v Jelley losses

E4.1167 Payments made after leaving and after issue of form P45

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

B2.472 Tax and tax-related expenditure

D6.233 Rights issue—sale of rights nil paid

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

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D4.129 Non-resident central banks—government securities

Corporate tax

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