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Official guidance
Capital Gains Manual

CG53719P · Shares and securities: qualifying corporate bonds: interaction of qualifying corporate bond legislation with other sections of the TCGA etc.

  • CG53719 · Qualifying corporate bonds: no gain/no loss transfers
  • CG53720 · Qualifying corporate bonds: Lloyd's Underwriters
  • CG53721 · Qualifying corporate bonds: substantial shareholding exemption
  • CG53722 · Qualifying corporate bonds: gifts
  • CG53723 · Qualifying corporate bonds: taxpayer receives shares/QCBs: charities
  • CG53724 · Qualifying corporate bonds: taxpayer receives shares/QCBs: IHT
  • CG53725 · Qualifying corporate bonds: death and personal representatives
  • CG53726 · Qualifying corporate bonds: Business Asset Disposal Relief
  • CG53727 · Qualifying corporate bonds: identification: general
  • CG53728 · Qualifying corporate bonds: identification: milk marketing boards
  1. Shares and securities: qualifying corporate bonds: interaction of qualifying corporate bond legislation with other sections of the TCGA etc.: contents
  2. Qualifying corporate bonds: identification: milk marketing boards

CG53728 | Qualifying corporate bonds: identification: milk marketing boards

From HM Revenue & Customs · Capital Gains Manual

See CG52850+ concerning free loan stock issued on the reorganisation of the milk marketing boards.

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