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Official guidance

Capital Gains Manual

CG54000P · Shares and securities: qualifying corporate bonds: Finance Act 1996: loan relationships

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CG54000 · Qualifying corporate bonds: FA96: loan relationships
CG54010 · Qualifying corporate bonds: FA96: loan relationships
CG54020 · Qualifying corporate bonds: FA96: loan relationships
CG54025 · Qualifying corporate bonds: loan relationships: convertible securities
CG54030 · Qualifying corporate bonds: loan relationships: chargeable assets
CG54035 · Qualifying corporate bonds: loan relationships: exempt circumstances
CG54050 · Qualifying corporate bonds: loan relationships: transitional: overview
CG54055 · Qualifying corporate bonds: loan relationships: excluded debt categories
CG54060 · Qualifying corporate bonds: loan relationships: transitional
CG54065 · Qualifying corporate bonds: loan relationships: transitional: charge
CG54075 · Qualifying corporate bonds: loan relationships: transitional amount
CG54090 · Qualifying corporate bonds: FA96: loan relationships: CG consequences
CG54100 · Qualifying corporate bonds: FA2002: loan relationships
CG54110 · Qualifying corporate bonds: FA2002: loan relationships
CG54120 · Qualifying corporate bonds: FA2002: loan relationships
CG54125 · Qualifying corporate bonds: loan relationships: convertible securities
CG54130 · Qualifying corporate bonds: loan relationships: asset-linked securities
CG54150 · Qualifying corporate bonds: loan relationships: FA2002 Foreign exchange (FOREX)
CG54155 · Qualifying corporate bonds: loan relationships: FA2002 Foreign exchange (FOREX) matching
CG54160 · Qualifying corporate bonds: FA2002: derivatives
CG54070 · Qualifying corporate bonds: loan relationships: transitional: charge

Shares and securities: qualifying corporate bonds: Finance Act 1996: loan relationships: contents
Qualifying corporate bonds: loan relationships: transitional: charge

CG54070 | Qualifying corporate bonds: loan relationships: transitional: charge

From HM Revenue & Customs · Capital Gains Manual

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