CG12624 - Exemptions: stock lending, gains of housing associations and self-build societies

Stock Lending (TCGA92/S263B)

The general rule is that disposals and acquisitions made in pursuit of stock lending arrangements are disregarded for the purposes of capital gains tax. For guidance on stock lending, see CFM74140.

Housing Associations (CTA10/S643)

Chargeable gains which accrue to an approved housing association on property occupied by a tenant of the association are not charged to corporation tax on the association. The association must claim this treatment for each accounting period in which it is to apply. For guidance on housing associations, see CTM40405+

Self-build societies (CTA10/S652)

Chargeable gains which accrue to an approved self-build society on a disposal of land to a member are not charged to corporation tax on the society. The association must claim this treatment for each accounting period in which is to apply. For guidance on self-build societies, see CTM40470.