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HMRC internal manual

Capital Gains Manual

Qualifying corporate bonds: relevant: excluded indexed securities

TCGA92/S116 (6B), TCGA92/S116 (6C)No chargeable gain, or allowable loss, would arise on disposal of the debt if it was a QCB, see CG53700+. To prevent this, excluded indexed securities are, except in the circumstances in CG54218 below, prevented from being QCBs by TCGA92/S117 (6B) and TCGA92/S117 (6C).