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