SAIM3000 - Deeply discounted securities: overview and contents
Overview
This section of the Savings and Investment Manual explains the tax treatment of ‘deeply discounted securities’ – these are securities on which the difference between the issue price and the redemption price provides an interest-like return.
Contents
| SAIM3010 | Introduction |
| SAIM3020 | Meaning of deeply discounted security |
| SAIM3030 | Occasions when redemption is ignored |
| SAIM3040 | Securities which are not deeply discounted securities |
| SAIM3050 | Excluded indexed securities |
| SAIM3060 | Securities issued in separate tranches |
| SAIM3070 | Taxation: profit on disposal |
| SAIM3080 | Taxation: losses |
| SAIM3090 | Taxation: market value rules |
| SAIM3100 | Taxation: ‘earn-out’ rights |
| SAIM3110 | Taxation: death |
| SAIM3120 | Taxation: trustees |
| SAIM3130 | Strips of government securities |
| SAIM3140 | Strips of government securities: losses |
| SAIM3150 | Corporate strips |
| SAIM3160 | Corporate strips: taxation |
