CG53719P - Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Interaction of qualifying corporate bond legislation with other sections of the TCGA etc.: Contents
SHARES AND SECURITIES
Qualifying corporate bonds
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CG53719Qualifying corporate bonds: no gain/no loss transfers
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CG53720Qualifying corporate bonds: Lloyd's Underwriters
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CG53721Qualifying corporate bonds: substantial shareholding exemption
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CG53722Qualifying corporate bonds: gifts
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CG53723Qualifying corporate bonds: taxpayer receives shares/QCBs: charities
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CG53724Qualifying corporate bonds: taxpayer receives shares/QCBs: IHT
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CG53725Qualifying corporate bonds: death and personal representatives
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CG53726Qualifying corporate bonds: Business Asset Disposal Relief
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CG53727Qualifying corporate bonds: identification: general
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CG53728Qualifying corporate bonds: identification: milk marketing boards