Section 398 | Overview of Chapter

(1)This Chapter sets out rules relating to the holding of particular kinds of securities.

(2)In particular, see—

(a)sections 399 to 400C (index-linked gilt-edged securities),

(aa)sections 401 to 405 (other gilt-edged securities),

(b)sections 406 to 412 (deeply discounted securities: connected companies and close companies),

(c)sections 413 and 414 (funding bonds),

(d)sections 415 to 419 (derivatives), ...

(e)section 420 (assumptions where options etc apply), and

(f)section 420A (hybrid capital instruments).

(3)For other special rules about deeply discounted securities, see section 385 (company partners' shares where firm owns deeply discounted securities).