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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents
  2. CG50200C
  3. CG53700C

CG53709P - Capital Gains Manual: Shares and Securities: Qualifying corporate bonds: Qualifying corporate bonds and share reorganisations: Contents

SHARES AND SECURITIES

Qualifying corporate bonds

  1. CG53709
    Qualifying corporate bonds: share reorganisations
  2. CG53710
    Qualifying corporate bonds: share reorganisations: definitions
  3. CG53711
    Qualifying corporate bonds: share reorganisations: the effect of section 116: shares and non QCBs to QCBs
  4. CG53712
    Qualifying corporate bonds: share reorganisations: the effect of section 116: QCBs to shares and non QCBs
  5. CG53713
    Qualifying corporate bonds: share reorganisations and debentures
  6. CG53713A
    Qualifying Corporate Bonds � inter-company transactions
  7. CG53714
    Qualifying corporate bonds: cost of the new holding
  8. CG53715
    Qualifying corporate bonds: QCBs to QCBs
  9. CG53716
    Qualifying corporate bonds: changes to legislation so that a non QCB becomes a QCB
  10. CG53717
    Qualifying corporate bonds: taxpayer receives cash and QCBs
  11. CG53718
    Qualifying corporate bonds: shareholder receives shares and QCBs: computation
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