This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Gains Manual

Qualifying corporate bonds: relevant discounted securities: introduction

FA96 introduced substantial changes to the taxation treatment of debts. The paragraphswhich follow deal solely with the changes which apply to debts held by individuals, andother non-corporates including trustees, with effect from 6 April 1996. Changes whichapply to debts held by companies are covered at CG54000+.