– see also Corporate bonds

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

Transfers between revenue and capital