HM Revenue & Customs 26 January 2016, CG53708 (Qualifying corporate bonds: definition: inclusion of specific assets)
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United Kingdom · · · Cited by 2 · 12-03-2016
Capital Gains Manual › Qualifying corporate bonds › definition › inclusion of specific assets — CG53708Some of the subsections in TCGA 1992 section 117 specifically direct that certain assets are qualifying corporate bonds (QCBs) and that certain other assets are not. This paragraph covers those subsections not mentioned elsewhere in this part of the guidance.
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