ERSM40000 - Convertible securities: contents

New regime for convertible securities (from 1 September 2003)

  1. ERSM40010
    Introduction
  2. ERSM40020
    What are convertible securities?
  3. ERSM40030
    Interaction with restricted securities
  4. ERSM40040
    Convertible securities acquired before 1 September 2003 (grandfathering)
  5. ERSM40050
    Charge on acquisition
  6. ERSM40060
    Chargeable events
  7. ERSM40070
    How to calculate the taxable amount
  8. ERSM40080
    Amount of gain on chargeable event
  9. ERSM40090
    Computing the taxable amount: examples
  10. ERSM40100
    Exemptions
  11. ERSM40110
    PAYE/NIC