CFM55200 - Derivative contracts: holders of convertible or share-linked securities: contents

Table of contents

CFM55210

Holders of convertible or share-linked securities: convertible securities: introduction

CFM55220

Holders of convertible or share-linked securities: conditions for CTA09/S645 to apply

CFM55230

Holders of convertible or share-linked securities: tax consequences where CTA09/S645 applies

CFM55240

Holders of convertible or share-linked securities: pre 1 January 2005 convertibles

CFM55250

Holders of convertible or share-linked securities: convertibles where CTA09/S645 does not apply

CFM55260

Holders of convertible or share-linked securities: embedded derivatives which are options: example

CFM55270

Holders of convertible or share-linked securities: conversion of security: example

CFM55280

Holders of convertible or share-linked securities: events treated as disposal of security: examples

CFM55290

Holders of convertible or share-linked securities: share-linked securities

CFM55300

Holders of convertible or share-linked securities: ‘exactly tracking’ CFDs: examples

CFM55310

Holders of convertible or share-linked securities: tax treatment of share-linked securities: example