GILT-EDGED SECURITIES AND QUALIFYING CORPORATE BONDS (s. 115)
- 115 Exemptions for gilt-edged securities and qualifying corporate bonds etc.
- 116 Reorganisations, conversions and reconstructions
- 116A Holding beginning or ceasing to fall within section 490 of CTA 2009
- 116B Shares beginning or ceasing to be shares to which section 521B of CTA 2009 applies
- 117 Meaning of “qualifying corporate bond”
- 117A Assets that are not qualifying corporate bonds for corporation tax purposes
- 117B Holdings in unit trusts and offshore funds excluded from treatment as qualifying corporate bonds