CG53723 - Qualifying corporate bonds: taxpayer receives shares/QCBs: charities
»Ê¹ÚÌåÓýapp exemption for gifts to charities in TCGA 1992 section 257, see CG66620+, also applies to a gift of QCBs which carry a deferred gain. »Ê¹ÚÌåÓýapp deferred gain is not brought into charge on the disposal to the charity.