# Finance Act 2009, Section 32: Stock lending: chargeable gains in event of insolvency etc of borrower


Schedule 13 contains provision amending TCGA 1992 in respect of stock lending arrangements in the event of the insolvency of the borrower.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/section/32 (the official version)
Page: https://openlegislation.uk/finance-act-2009/section-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.