CG53700+ - CAPITAL GAINS MANUAL: Contents


SHARES AND SECURITIES

Securities

Qualifying corporate bonds

CG53700Qualifying corporate bonds: exemption
CG53701Qualifying corporate bonds: corporate bond
CG53702Qualifying corporate bonds: QCD
CG53703Qualifying corporate bonds: definition
CG53705Qualifying corporate bonds: definition
CG53706Qualifying corporate bonds: definition
CG53707Qualifying corporate bonds: definition
CG53710Qualifying corporate bonds: issue by unquoted companies
CG53711Qualifying corporate bonds: share reorganisations
CG53712Qualifying corporate bonds: identification rules
CG53713Qualifying corporate bonds: relief for debts on QCBs
CG53714Qualifying corporate bonds: practical considerations
CG53720Qualifying corporate bonds: exemption: TCGA92 S115
CG53721Qualifying corporate bonds: exemption: disposal pre-2/7/86
CG53722Qualifying corporate bonds: exemption: Lloyd's Underwriters
CG53730Corporate bond: definition
CG53731Corporate bond: definition: - when QCBs
CG53732Corporate bond: definition: inclusion of specific assets
CG53733Corporate bond: definition: disposal
CG53734Corporate bond: definition: disposal
CG53735Corporate bond: definition: disposal: disposals made on/after 19/3/91
CG53736Corporate bond: definition: disposal: disposals made on/after 19/3/91
CG53737Corporate bond: definition: disposal: disposals made on/after 19/3/91
CG53740Corporate bond: definition: security
CG53741Corporate bond: definition: security
CG53742Corporate bond: definition: normal commercial loan
CG53743Corporate bond: definition: normal commercial loan
CG53744Corporate bond: definition: normal commercial loan: must always have been
CG53745Corporate bond: definition: expressed in sterling
CG53746Corporate bond: definition: expressed in sterling
CG53747Corporate bond: definition: group membership
CG53760Corporate bond: definition: disposals made 27/7/89+ and pre-19/3/91
CG53761Corporate bond: disposals made 27/7/89+ and pre-19/3/91: debt on security
CG53762Corporate bond: disposals made 27/7/89+ and pre-19/3/91: in sterling
CG53763Corporate bond: disposals made 27/7/89+ and pre-19/3/91: group membership
CG53764Corporate bond: disposals 27/7/89+ and pre-19/3/91: normal commercial loan
CG53765Corporate bond: disposals 14/3/89+ and pre-27/7/89: normal commercial loan
CG53766Corporate bond: disposals 14/3/89+ and pre-27/7/89: debt on security
CG53767Corporate bond: disposals 14/3/89+ and pre-27/7/91: in sterling
CG53768Corporate bond: disposals 14/3/89 and pre-27/7/89: group membership
CG53769Corporate bond: disposals 14/3/89+ and pre-27/7/89: normal commercial loan
CG53770Corporate bond: disposals 14/3/84+ and pre-14/3/89: normal commercial loan
CG53775Corporate bond: disposals 14/3/84+ and pre-14/3/89: group membership
CG53776Qualifying corporate bond: definition: foreign exchange gains and losses
CG53777Qualifying corporate bond: definition: foreign exchange gains/losses
CG53778Qualifying corporate bond: definition: foreign exchange gains/losses
CG53790Qualifying corporate bond: definition: TCGA92 S117 (7)
CG53791Qualifying corporate bond: definition: no gain/loss acquisitions
CG53792Qualifying corporate bond: definition: gifts holdover relief
CG53793Qualifying corporate bond: definition: deep gain securities
CG53794Qualifying corporate bond: deep gain securities: deemed corporate bonds
CG53795Qualifying corporate bond: deep gain securities: group membership
CG53796Qualifying corporate bond: deep gain securities: commencement provisions
CG53797Qualifying corporate bond: deep gain securities
CG53798Qualifying corporate bond: deep gain securities
CG53799Qualifying corporate bond: building societies: PIBSs
CG53800Qualifying corporate bond: building societies: permanent interest bearing shares
CG53810Qualifying corporate bonds: identification: disposals pre-14/3/89
CG53820Qualifying corporate bonds: reorganisations
CG53821Qualifying corporate bonds: reorganisations: problem
CG53822Qualifying corporate bonds: reorganisations: special rules
CG53823Qualifying corporate bonds: reorganisations: TCGA92 S127-TCGA92 S130
CG53824Qualifying corporate bonds: reorganisations: exchange QCBs for QCBs
CG53830Qualifying corporate bonds: reorganisations: exchange QCBs for QCBs
CG53840Qualifying corporate bonds: reorganisations: definitions
CG53841Qualifying corporate bonds: reorganisations: basic rules
CG53842Qualifying corporate bonds: reorganisations: old asset is a QCB/new asset is not
CG53843Qualifying corporate bonds: reorganisations: old asset is a QCB/new asset is not
CG53844CG53844: Qualifying corporate bonds: reorganisations: old asset is a QCB/new asset is not
CG53845Qualifying corporate bonds: reorganisations: old asset is not QCB/new asset is
CG53847Qualifying corporate bonds: reorganisations: no gain/no loss xfers
CG53848Qualifying corporate bonds: reorganisations: valuations
CG53849Qualifying corporate bonds: computation example
CG53850Qualifying corporate bonds: old asset held pre-31/3/82
CG53851Qualifying corporate bonds: reorganisations: new asset issued pre-14/3/89
CG53852Qualifying corporate bonds: reorganisations: general
CG53853Qualifying corporate bonds: QCBBs: taxpayer receives cash/QCBs
CG53854Qualifying corporate bonds: taxpayer receives shares/QCBs
CG53855Qualifying corporate bonds: taxpayer receives shares/QCBs: apportionment
CG53856Qualifying corporate bonds: taxpayer receives shares/QCBs: computation
CG53857Qualifying corporate bonds: taxpayer receives shares/QCBs: cash small
CG53858Qualifying corporate bonds: taxpayer receives shares/QCBs: charities
CG53859Qualifying corporate bonds: taxpayer receives shares/QCBs: pre-14/3/89
CG53860Qualifying corporate bonds: taxpayer receives shares/QCBs
CG53861Qualifying corporate bonds: taxpayer receives shares/QCBs
CG53862Qualifying corporate bonds: taxpayer receives shares/QCBs
CG53863Qualifying corporate bonds: taxpayer receives shares/QCBs: 14/3/89+
CG53864Qualifying corporate bonds: taxpayer receives shares/QCBs: IHT
CG53865Qualifying corporate bonds: taxpayer receives shares/QCBs: death
CG53866Qualifying corporate bonds: taxpayer receives shares/QCBs: PRs
CG53867Qualifying corporate bonds: taxpayer receives shares/QCBs: retirement
CG53868Qualifying corporate bonds: taxpayer receives shares/QCBs: retirement
CG53869Qualifying corporate bonds: taxpayer receives shares/QCBs: retirement
CG53880Qualifying corporate bonds: reorganisations pre-2/7/86
CG53881Qualifying corporate bonds: reorganisations pre-2/7/86
CG53882Qualifying corporate bonds: reorganisations pre-2/7/86
CG53883Qualifying corporate bonds: identification: general
CG53884Qualifying corporate bonds: identification: relevant securities
CG53885Qualifying corporate bonds: identification: disposals pre-6/7/86
CG53950Qualifying corporate bonds: identification: milk marketing boards

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