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HMRC internal manual

Capital Gains Manual

Qualifying corporate bonds: relevant discounted securities: introduction

FA96/SCH13 introduced a new category of debt, called a relevant discounted security. This superseded the previous separate categories of deep discount, deep gain, qualifying indexed, and qualifying convertible securities. The legislation on these was repealed for individuals with effect from 6 April 1996. CG54210+ provides outline advice on the meaning of relevant discounted security.