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

  1. Home
HMRC internal manual

International Manual

From:
HM Revenue & Customs
Published
9 April 2016
Updated:
16 May 2025 - See all updates
  1. Back to contents
  2. INTM550000
  3. INTM552000

INTM552400 - Hybrids: Hybrid transfers (Chapter 4): examples

INTM552490 - Examples: Simple repo transaction - no mismatch

INTM552500 - Examples: Simple repo transaction – case 1 mismatch

INTM552510 - Examples: In-substance loan to UK company - case 1 mismatch

INTM552520 - Examples: Stock loan – UK company lends shares

INTM552530 - Examples: Stock loan – UK financial trader borrows shares

INTM552540 - Examples: Stock loan - UK financial trader and structured arrangement

INTM552550 - Examples: Stock loan - UK financial trader borrows shares that are hybrid financial instruments

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