Securities: debts: layout of instructions
These instructions cover the following topics.
CG53420-CG53436 How to identify whether the debt is the debt on a security.
CG53450-CG53451 The computational rules which apply if a debt is the debt on a security including debts which are deemed to be debts on a security.
CG53470-CG53485 The computational rules which apply if the debt is not the debt on a security.
CG53490-CG53518 Various general points including where a debt is situated and the tax consequences if a debt is satisfied by transferring property.