Part 5Loan Relationships
Chapter 12Special rules for particular kinds of securities
Introduction
398Overview of Chapter
1
This Chapter sets out rules relating to the holding of particular kinds of securities.
2
In particular, see—
a
sections 399 to 405 (gilt-edged securities),
b
sections 406 to 412 (deeply discounted securities: connected companies and close companies),
c
sections 413 and 414 (funding bonds),
d
sections 415 to 419 (derivatives), and
e
section 420 (assumptions where options etc apply).
3
For other special rules about deeply discounted securities, see section 385 (company partners' shares where firm owns deeply discounted securities).