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Official guidance

Capital Gains Manual

CG55000P · Shares and securities: securities: conversion of securities

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CG55000 · Conversion of securities: general
CG55001 · Conversion of securities: instructions on share reorganisations
CG55002 · Conversion of securities: exceptions to reorganisation rules
CG55015 · Conversion of securities: definition of security
CG55016 · Conversion of securities: definition of conversion
CG55018 · Conversion of securities: change in status of debt S88 FA 1997
CG55030 · Conversion of securities: small premiums
CG55047 · Conversion of securities: compensation stock: held over gain
CG55048 · Conversion of securities: compensation stock: events not t/a disposals
CG55049 · Conversion of securities: compensation stock
CG55050 · Conversion of securities: compensation stock: devolution on death
CG55051 · Conversion of securities: compensation stock: delay in issue
CG55052 · Conversion of securities: compensation stock: identification rules
CG55053 · Conversion of securities: compensation stock: aircraft/ship building
CG55054 · Conversion of securities: compensation stock: rebasing
CG55019 · Conversion of securities: change in status of debt S88 FA 1997
CG55020 · Conversion of securities: change in status of debt S88 FA 1997
CG55021 · Conversion of securities: change in status of debt S88 FA 1997
CG55022 · Conversion of securities: change in status of debt S88 FA 1997
CG55024 · Conversion of securities: change in status of debt S88 FA 1997
CG55025 · Conversion of securities: change in status of debt S88 FA 1997
CG55026 · Conversion of securities: change in status of debt S88 FA 1997
CG55027 · Conversion of securities: change in status of debt S88 FA 1997
CG55031 · Conversion of securities: small premiums
CG55032 · Conversion of securities: small premiums
CG55033 · Conversion of securities: small premiums
CG55046 · Conversion of securities: compensation stock

Capital Gains Manual
Shares and securities: securities: conversion of securities: contents

CG55033 | Conversion of securities: small premiums

From HM Revenue & Customs · Capital Gains Manual

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