– see also Eurobonds; Qualifying corporate bonds (QCBs); Shares and securities; Securities and secondary securities

Eurobonds

– see Quoted Eurobonds

Funding

– see Funding bonds

Generally

Commentary – Indirect Tax Reporter ¶40-200(21) ; Indirect Tax Reporter ¶41-200(2)
HMRC Guidance – Notice 718

Non-taxable insurance contracts

Legislation/Regulatory – FA94 Sch. 7A, para. 15

Registration, Banks of England and Ireland

Legislation/Regulatory – FA42 s. 47