Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 537
Mortgages and charges not to be treated as disposals
Section 537 provides that mortgages and charges over assets are not treated as disposals for capital gains tax purposes, and sets out how dealings by creditors enforcing security are attributed to the debtor.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.