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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: Shares and Securities: Securities: conversion of securities: contents

SHARES AND SECURITIES

Securities

Conversion of securities

  1. CG55000
    Conversion of securities: general
  2. CG55001
    Conversion of securities: instructions on share reorganisations
  3. CG55002
    Conversion of securities: exceptions to reorganisation rules
  4. CG55015
    Conversion of securities: definition of security
  5. CG55016
    Conversion of securities: definition of conversion
  6. CG55018
    Conversion of securities: change in status of debt S88FA 1997
  7. CG55019
    Conversion of securities: change in status of debt S88FA 1997
  8. CG55020
    Conversion of securities: change in status of debt S88FA 1997
  9. CG55021
    Conversion of securities: change in status of debt S88FA 1997
  10. CG55022
    Conversion of securities: change in status of debt S88FA 1997
  11. CG55024
    Conversion of securities: change in status of debt S88FA 1997
  12. CG55025
    Conversion of securities: change in status of debt S88FA 1997
  13. CG55026
    Conversion of securities: change in status of debt S88FA 1997
  14. CG55027
    Conversion of securities: change in status of debt S88FA 1997
  15. CG55030
    Conversion of securities: small premiums
  16. CG55031
    Conversion of securities: small premiums
  17. CG55032
    Conversion of securities: small premiums
  18. CG55033
    Conversion of securities: small premiums
  19. CG55045
    Conversion of securities: compensation stock
  20. CG55046
    Conversion of securities: compensation stock
  21. CG55047
    Conversion of securities: compensation stock: held over gain
  22. CG55048
    Conversion of securities: compensation stock: events not t/a disposals
  23. CG55049
    Conversion of securities: compensation stock
  24. CG55050
    Conversion of securities: compensation stock: devolution on death
  25. CG55051
    Conversion of securities: compensation stock: delay in issue
  26. CG55052
    Conversion of securities: compensation stock: identification rules
  27. CG55053
    Conversion of securities: compensation stock: aircraft/ship building
  28. CG55054
    Conversion of securities: compensation stock: rebasing