CG66100+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Losses on loans to traders (including payments under a
guarantee and qualifying corporate bonds)
Qualifying corporate bonds
| CG66100 | Losses: loans to traders: qualifying corporate bonds (QCBs) |
| CG66101 | Losses: loans to traders: QCBs: general |
| CG66102 | Losses: loans to traders: QCBs: general |
| CG66103 | Losses: loans to traders: QCBs: general |
| CG66110 | Losses: loans to traders: QCBs: qualifying loans |
| CG66111 | Losses: loans to traders: QCBs: FA96 |
| CG66112 | Losses: loans to traders: QCBs: redemption date passed |
| CG66113 | Losses: loans to traders: QCBs: loan used partly for trade |
| CG66114 | Losses: loans to traders: QCBs: loan used partly for trade |
| CG66115 | Losses: loans to traders: QCBs: novation of debt |
| CG66116 | Losses: loans to traders: QCBs: novation of debt |
| CG66120 | Losses: loans to traders: QCBs: claims procedure: date of loss |
| CG66121 | Losses: loans to traders: conditions for relief |
| CG66130 | Losses: loans to traders: QCBs: computation of relief |
| CG66131 | Losses: loans to traders: QCBs: computation of relief |
| CG66132 | Losses: loans to traders: QCBs: assuming redemption date has passed |
| CG66133 | Losses: loans to traders: QCBs: example |
| CG66134 | Losses: loans to traders: QCBs: example |
| CG66140 | Losses: loans to traders: early redemption at a loss: SP8 90 |
| CG66141 | Losses: loans to traders: example |
| CG66142 | Losses: loans to traders: QCBs: early redemption at loss: example |
| CG66143 | Losses: loans to traders: QCBs: further relief due |
| CG66144 | Losses: loans to traders: further relief due |
| CG66145 | Losses: loans to traders: example: date of claim 1/8/94 |
| CG66160 | Losses: loans to traders: QCBs: reorganisations etc: general |
| CG66161 | Losses: loans to traders: QCBs: reorganisations etc: general |
| CG66162 | Losses: loans to traders: QCBs: particular considerations |
| CG66163 | Losses: loans to traders: QCBs: single company cases |
| CG66164 | Losses: loans to traders: QCBs: multiple company cases |
| CG66165 | Losses: loans to traders: QCBs: pre- 14.3.89: ESC D38 |
| CG66166 | Losses: loans to traders: QCBs: pre- 14.3.89: ESC D38 |
| CG66167 | Losses: loans to traders: QCBs: gifts to charity |
| CG66168 | Losses: loans to traders: QCBs: recoveries |
| CG66169 | Losses: loans to traders: QCBs: recoveries |
| CG66170 | Losses: loans to traders: QCBs: example |
| CG66200 | Losses: loans to traders: QCBs: foreign currency loans |
