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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Finance Act 1996: loan relationships: Contents

SHARES AND SECURITIES

Securities

Finance Act 1996: loan relationships

  1. CG54000
    Qualifying corporate bonds: FA96: loan relationships
  2. CG54010
    Qualifying corporate bonds: FA96: loan relationships
  3. CG54020
    Qualifying corporate bonds: FA96: loan relationships
  4. CG54025
    Qualifying corporate bonds: loan relationships: convertible securities
  5. CG54030
    Qualifying corporate bonds: loan relationships: chargeable assets
  6. CG54035
    Qualifying corporate bonds: loan relationships: exempt circumstances
  7. CG54050
    Qualifying corporate bonds: loan relationships: transitional: overview
  8. CG54055
    Qualifying corporate bonds: loan relationships: excluded debt categories
  9. CG54060
    Qualifying corporate bonds: loan relationships: transitional
  10. CG54065
    Qualifying corporate bonds: loan relationships: transitional: charge
  11. CG54070
    Qualifying corporate bonds: loan relationships: transitional: charge
  12. CG54075
    Qualifying corporate bonds: loan relationships: transitional amount
  13. CG54090
    Qualifying corporate bonds: FA96: loan relationships: CG consequences
  14. CG54100
    Qualifying corporate bonds: FA2002: loan relationships
  15. CG54110
    Qualifying corporate bonds: FA2002: loan relationships
  16. CG54120
    Qualifying corporate bonds: FA2002: loan relationships
  17. CG54125
    Qualifying corporate bonds: loan relationships: convertible securities
  18. CG54130
    Qualifying corporate bonds: loan relationships: asset-linked securities
  19. CG54150
    Qualifying corporate bonds: loan relationships: FA2002 Foreign exchange (FOREX)
  20. CG54155
    Qualifying corporate bonds: loan relationships: FA2002 Foreign exchange (FOREX) matching
  21. CG54160
    Qualifying corporate bonds: FA2002: derivatives