ERSM40000 - Convertible securities: contents

New regime for convertible securities (from 1 September 2003)

1. ERSM40010

   Introduction
2. ERSM40020

   What are convertible securities?
3. ERSM40030

   Interaction with restricted securities
4. ERSM40040

   Convertible securities acquired before 1 September 2003 (grandfathering)
5. ERSM40050

   Charge on acquisition
6. ERSM40060

   Chargeable events
7. ERSM40070

   How to calculate the taxable amount
8. ERSM40080

   Amount of gain on chargeable event
9. ERSM40090

   Computing the taxable amount: examples
10. ERSM40100

    Exemptions
11. ERSM40110

    PAYE/NIC