Qualifying corporate bonds (QCBs)
Conditions
Conversion from non-qualifying to qualifying
Conversion from qualifying to non-qualifying
Corporate venturing scheme
Debt on a security
Deemed
Deep gain securities
Devolution of death
Disposals
Earn-out rights
Entrepreneurs' relief
Exchange partly in form of shares
Excluded indexed securities
Exemption from chargeable gains
Gifts to charities
Loan notes
Amendment of terms
Generally
Loan relationships
Loss on early redemption
Meaning
Non-chargeable
Non-sterling debts on a security
Permanent interest bearing shares
Personal representatives
Re-investment relief
Redemption in a currency other than sterling bonds
Reorganisations
Securities to be treated as
Transfer of shares within a group in exchange for