CG53700C - Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: contents
SHARES AND SECURITIES
Qualifying corporate bonds
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CG53700PBackground and statutory history
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CG53702PDefinitions, exemptions and assets that are treated as qualifying corporate bonds
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CG53709PQualifying corporate bonds and share reorganisations
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CG53719PInteraction of qualifying corporate bond legislation with other sections of the TCGA etc.
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CG53729Compliance
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CG54000PFinance Act 1996: loan relationships
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CG54200PRelevant Discounted Securities