Section 110: Stock-lending cases in which no disregard under section 108
239.This section makes an exception to section 108 in cases involving stock lending. It is based on section 807A(2A), (6A) and (6C) of ICTA.
239.This section makes an exception to section 108 in cases involving stock lending. It is based on section 807A(2A), (6A) and (6C) of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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