Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Derivative contracts: issuers of convertible or share-linked securities: contents

Contents

  1. CFM55410
    Derivative contracts: issuers of convertible or share-linked securities: introduction
  2. CFM55420
    Derivative contracts: issuers of convertible or share-linked securities: securities containing deemed option
  3. CFM55430
    Derivative contracts: issuers of convertible or share-linked securities: tax treatment of deemed options
  4. CFM55440
    Derivative contracts: issuers of convertible or share-linked securities: options exercised and shares delivered - examples
  5. CFM55450
    Derivative contracts: issuers of convertible or share-linked securities: option exercised and cash-settled - examples
  6. CFM55460
    Derivative contracts: issuers of convertible or share-linked securities: option lapses - example
  7. CFM55470
    Derivative contracts: issuers of convertible or share-linked securities: securities containing CFDs
  8. CFM55480
    Derivative contracts: issuers of convertible or share-linked securities: meaning of 'exactly tracking contract'
  9. CFM55490
    Derivative contracts: issuers of convertible or share-linked securities: 'exactly tracking contract' - example
  10. CFM55500
    Derivative contracts: issuers of convertible or share-linked securities: share-linked security - example
  11. CFM55510
    Derivative contracts: issuers of convertible or share-linked securities: securities containing equity instruments
  12. CFM55520
    Derivative contracts: issuers of convertible or share-linked securities: equity instruments - example
  13. CFM55530
    Derivative contracts: issuers of convertible or share-linked securities: exceptional cash-out - example
  14. CFM55540
    Derivative contracts: issuers of convertible or share-lined securities: pre 1 January 2005 securities