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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 鈥� 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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