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HMRC internal manual

Capital Gains Manual

From:: HM Revenue & Customs
Published: 12 March 2016
Updated:: 7 May 2024 - See all updates

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Contents
CG50200C
CG55000P

CG55015 - Conversion of securities: definition of security

The definition of security is given in TCGA92/S132 (3)(b). Instructions on the definition are at CG53420+.

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