CG46150 - Groups: indexation allowance restriction: debts on a security
TCGA92/S182
The provisions which eliminate or restrict indexation allowance on the disposal of a debt on a security are in TCGA92/S182. Instructions on the meaning of `debt on a security’ are at CG53420+. A company may dispose of a debt on a security by
- assigning it to another person
- receiving payment
- making a negligible value claim.