# Finance Act 1996, Paragraph 59


In section 108(1) of the Taxation of Chargeable Gains Act 1992 (meaning of relevant securities), after paragraph (a) there shall be inserted the following paragraph—
“(aa) qualifying corporate bonds;”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/59 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-14/paragraph-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.