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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Qualifying corporate bonds: relevant discounted securities: meaning

FA96/SCH13/PARA3 (2)Certain assets are specifically not relevant discounted securities. These are

  • shares in a company
  • life assurance policies
  • capital redemption policies
  • excluded indexed securities, see CG54215+
  • gilt-edged securities, other than gilt strips, see CG54224
  • certain securities issued under a prospectus, see CG54227.