CG53410 - Securities: debts: layout of instructions

These instructions cover the following topics.

CG53420-CG53436 How to identify whether the debt is the debt on a security.

CG53450-CG53451 The computational rules which apply if a debt is the debt on a security including debts which are deemed to be debts on a security.

CG53470-CG53485 The computational rules which apply if the debt is not the debt on a security.

CG53490-CG53518 Various general points including where a debt is situated and the tax consequences if a debt is satisfied by transferring property.