CQ 7: Treatment of attributing interests subject to returning share transfer
You could also call this:
“Former rule about shares on loan no longer applies”
This section of the law, called ‘Treatment of attributing interests subject to returning share transfer’, used to be part of the Income Tax Act 2007. However, it no longer exists. The government removed this section on 6 October 2009. If you need to know about this topic, you might need to look at other parts of the law or ask someone who knows about tax rules.
