Related Commentary  Related HMRC Manuals

987(1)  In this Part “quoted Eurobond”  means a security, including a share (in particular any permanent interest bearing share as defined in section 117 of TCGA 1992), that–

(a)is issued by a company,

(b)is listed on a recognised stock exchange or admitted to trading on a multilateral trading facility operated by an EEA-regulated recognised stock exchange, and

(c)carries a right to interest.

987(2)  For the purposes of this section–

(a)a recognised stock exchange is an “EEA-regulated recognised stock exchange” if it is regulated in the European Economic Area, and

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