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Official guidance

Capital Gains Manual

CG54600P · Shares and securities: securities: deep discount securities

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CG54602 · Deep discount securities: CGT adjustment
CG54603 · Deep discount securities: conversion of securities and share exchanges
CG54604 · Deep discount securities: conversion of securities and share exchanges
CG54605 · Deep discount securities: conversion of securities and share exchanges
CG54606 · Deep discount securities: conversion of securities and share exchanges
CG54607 · Deep discount securities: conversion of securities and share exchanges
CG54609 · Deep discount securities: no gain/no loss transactions

Shares and securities: securities: deep discount securities: contents
Deep discount securities: CGT adjustment

CG54602 | Deep discount securities: CGT adjustment

From HM Revenue & Customs · Capital Gains Manual

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