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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Qualifying corporate bonds: qualifying indexed securities

FA96/SCH15/PARA27One of the circumstances where the transitional rules apply is where a person held a debt on, and immediately after, 5 April 1996 which was, at 5 April 1996, a qualifying indexed security.

For further information on qualifying indexed securities, see CG53798.