SolvedCrossheading Gilt-edged securities and qualifying corporate bonds
From legislation.gov.uk
Contents
- Section 115 Exemptions for gilt-edged securities and qualifying corporate bonds etc.
- Section 116 Reorganisations, conversions and reconstructions.
- Section 116A Holding beginning or ceasing to fall within section 490 of CTA 2009
- Section 116B Shares beginning or ceasing to be shares to which section 521B of CTA 2009 applies
- Section 117 Meaning of “qualifying corporate bond".
- Section 117A Assets that are not qualifying corporate bonds for corporation tax purposes.
- Section 117B Holdings in unit trusts and offshore funds excluded from treatment as qualifying corporate bonds.