Commentary

D9.402 Securities within the scheme

Corporate tax
Corporate tax | Commentary

D9.402 Securities within the scheme

Corporate tax | Commentary

D9.402 Securities within the scheme

Securities included

Securities include any loan stock or similar security of any government, public or local authority in the United Kingdom or elsewhere or of any company or other body. This applies whether or not the securities are secured, or whether or not they carry a right to interest of a fixed amount or at a fixed rate per cent of the nominal value or whether or not they are in bearer form1.

Securities also include sterling-denominated shares in a building society which are qualifying corporate bonds2.

Securities not included

Securities of the following kinds are not

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