CG53709P - Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Qualifying corporate bonds and share reorganisations: Contents
SHARES AND SECURITIES
Qualifying corporate bonds
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CG53709Qualifying corporate bonds: share reorganisations
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CG53710Qualifying corporate bonds: share reorganisations: definitions
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CG53711Qualifying corporate bonds: share reorganisations: the effect of section 116: shares and non QCBs to QCBs
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CG53712Qualifying corporate bonds: share reorganisations: the effect of section 116: QCBs to shares and non QCBs
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CG53713Qualifying corporate bonds: share reorganisations and debentures
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CG53713AQualifying Corporate Bonds – inter-company transactions
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CG53714Qualifying corporate bonds: cost of the new holding
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CG53715Qualifying corporate bonds: QCBs to QCBs
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CG53716Qualifying corporate bonds: changes to legislation so that a non QCB becomes a QCB
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CG53717Qualifying corporate bonds: taxpayer receives cash and QCBs
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CG53718Qualifying corporate bonds: shareholder receives shares and QCBs: computation