ERSM60000 - Securities with Artificially Enhanced Value

Contents

Chapter 3B charge from 16 April 2003

ERSM60010Introduction
ERSM60015Definitions
ERSM60020What is artificially enhanced market value?
ERSM60030Examples of avoidance schemes
ERSM60100Charge on non-commercial increases
ERSM60110Example: enhancement of unrestricted shares
ERSM60120Modification of charge on restricted securities
ERSM60130Example: enhancement of restricted shares
ERSM60140Effect of artificial increases before acquisition
ERSM60200Shares under approved plans & schemes
ERSM60300Securities with Artificially Enhanced Value

Dependent subsidiary pre-16 April 2003

ERSM61000Introduction
ERSM61010Reason for special charge
ERSM61020Meaning of dependent subsidiary
ERSM61030Company’s business during period of account
ERSM61040Certificate from the company
ERSM61050Action of receipt of certificate
ERSM61060Charge
ERSM61070Examples of computations for dependent subsidiary

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