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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Old rules: convertibles pre 2005

Contents

  1. CFM82110
    Old rules: convertibles pre 2005: introduction
  2. CFM82120
    Old rules: convertibles pre 2005: what are convertibles
  3. CFM82130
    Old rules: convertibles pre 2005: conditions for lender
  4. CFM82140
    Old rules: convertibles pre 2005: conditions for holder
  5. CFM82150
    Old rules: convertibles pre 2005: connected companies
  6. CFM82160
    Old rules: convertibles pre 2005: connected companies: transitional rules
  7. CFM82170
    Old rules: convertibles pre 2005: nature of the security
  8. CFM82180
    Old rules: convertibles pre 2005: nature of the security: option to purchase shares
  9. CFM82190
    Old rules: convertibles pre 2005: nature of the security: likelihood of conversion
  10. CFM82200
    Old rules: convertibles pre 2005: nature of the security: meaning of predetermined value
  11. CFM82210
    Old rules: convertibles pre 2005: nature of the security: security wholly replaced by shares
  12. CFM82220
    Old rules: convertibles pre 2005: types of share
  13. CFM82230
    Old rules: convertibles pre 2005: definition of qualifying ordinary shares
  14. CFM82240
    Old rules: convertibles pre 2005: return on the security
  15. CFM82250
    Old rules: convertibles pre 2005: return on the security: type of security
  16. CFM82260
    Old rules: convertibles pre 2005: return on the security: premium put arrangements
  17. CFM82270
    Old rules: convertibles pre 2005: tax treatment for lender
  18. CFM82280
    Old rules: convertibles pre 2005: selling and purchasing securities
  19. CFM82290
    Old rules: convertibles pre 2005: ceasing to qualify
  20. CFM82300
    Old rules: convertibles pre 2005: tax consequences of ceasing to qualify
  21. CFM82310
    Old rules: convertibles pre 2005: conditions for borrower
  22. CFM82320
    Old rules: convertibles pre 2005: rules for issuing company
  23. CFM82330
    Old rules: convertibles pre 2005: example for banking and similar businesses
  24. CFM82340
    Old rules: disposal of convertible security pre 2005: bringing foreign exchange differences into account
  25. CFM82350
    Old rules: disposal of a convertible security pre 2005: bringing foreign exchange differences into account example