Loan relationships

Qualifying

Building society shares

Consideration on share exchange partly in form of

Conversion of securities

Debts, relief for

Devolution on death

Generally

Gifts to charity

Indexed security, excluded

Letter of allotment

Loan relationships

Loss relief

Meaning

Permanent interest bearing shares

Profit sharing schemes

Relevant discounted securities

Reorganisations, conversions and reconstructions

Transfer of shares within a group in exchange for

Transitional provisions

Qualifying corporate bonds

Capital gains tax

Meaning