398(1)  This Chapter sets out rules relating to the holding of particular kinds of securities.

398(2)  In particular, see–

(a)sections 399 to 400C (index-linked gilt-edged securities),

(aa)sections 401 to 405 (other gilt-edged securities),

(b)sections 406 to 412 (deeply discounted securities: connected companies and close companies),

(c)sections 413 and 414 (funding bonds),

(d)sections 415 to 419 (derivatives),

(e)section 420 (assumptions where options etc apply), and

(f)section 420A (hybrid capital instruments).

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