CG53702P - Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Definitions, exemptions and assets that are treated as qualifying corporate bonds: Contents

SHARES AND SECURITIES

Qualifying corporate bonds

1. CG53702

   Qualifying corporate bonds: general definition
2. CG53703

   Qualifying corporate bonds: exemption
3. CG53704

   Qualifying corporate bonds: definition – securities that can qualify
4. CG53705

   Qualifying corporate bonds: definition – normal commercial loan?
5. CG53706

   Qualifying corporate bonds: definition - expressed and redeemable in sterling
6. CG53707

   Qualifying corporate bonds: definition - expressed and redeemable in sterling: examples
7. CG53708

   Qualifying corporate bonds: definition: inclusion of specific assets