Alternative finance investment bonds
Arrangements
Arrangements not unit trust scheme or offshore fund
Bond-holder and bond-issuer, treatment of
Control of underlying asset acquired by bond-holder, relief unavailable
Discount, treatment of
Generally
Issue of rights under
Loan relationships
Meaning
Real property
Redemption of rights under
Securities, treatment as
Transactions relating to assets consisting of land
Capital allowances
Capital gains
Control of underlying asset acquired by bond-holder, relief unavailable
Generally
Improper arrangements, relief unavailable
Notification of discharge of charge or security
Regulations
Substitution of assets
Transfer of rights under