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  1. Home
  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CFM80000
  3. CFM82000

CFM82400 - Old rules: asset-linked securities pre 2005

Contents

  1. CFM82410
    asset-linked securities pre 2005: overview
  2. CFM82420
    asset-linked securities pre 2005: conditions
  3. CFM82430
    asset-linked securities pre 2005: conditions: type of asset
  4. CFM82440
    asset-linked securities pre 2005: conditions: relevant percentage change
  5. CFM82450
    asset-linked securities pre 2005: conditions: issue price and redemption amount
  6. CFM82460
    asset-linked securities pre 2005: taxation treatment
  7. CFM82470
    asset-linked securities pre 2005: guaranteed returns
  8. CFM82480
    asset-linked securities pre 2005: guaranteed returns: definitions
  9. CFM82490
    asset-linked securities pre 2005: ceasing to qualify
  10. CFM82500
    asset-linked securities pre 2005: ceasing to qualify: tax effect
  11. CFM82510
    asset-linked securities pre 2005: ceasing to qualify: example
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