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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents

CG50200C - Capital Gains Manual: Shares and Securities: contents

SHARES AND SECURITIES

  1. CG50200SUBC
    Definitions and share issues
  2. CG51500C
    Share identification rules
  3. CG51700C
    Share reorganisations
  4. CG52500C
    Company reconstructions and amalgamations
  5. CG53000P
    Substantial shareholdings exemption
  6. CG53400P
    Securities: debts
  7. CG53700C
    Qualifying corporate bonds
  8. CG54500P
    Securities: accrued income scheme
  9. CG54600P
    Securities: deep discount securities
  10. CG54900
    Securities: gilt-edged securities
  11. CG55000P
    Securities: conversion of securities
  12. CG55400P
    Quoted options to subscribe for shares, traded and financial options
  13. CG56000P
    Futures
  14. CG56300C
    Employee share schemes
  15. CG56705P
    Employee shareholder shares
  16. CG56800C
    Particular types of company/organisation
  17. CG57800C
    Particular types of transaction
  18. CG59500C
    Valuation of shares and securities
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