Discounted securities
– see also Deep discount securities; Deep gain securities; Deeply discounted securities; Loan relationships
Definition of relevant discounted securities, tax avoidance scheme
Euroconversion
Legislation/Regulatory –
SI 1998/3177 reg. 12
Excluded indexed securities
Commentary –
Tax Reporter ¶559-200
Gilt strips
– see Gilt-edged securities
Loan relationships
Chargeable gains
Commentary –
Tax Reporter ¶510-900
Qualifying corporate bonds, consequential provisions
Legislation/Regulatory –
FA99 s. 66
Redemption
Redemption of loan stock
Treasury securities
Commentary –
Tax Reporter ¶327-475