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ERSM40000 - CONVERTIBLE SECURITIES: CONTENTS NEW REGIME FOR CONVERTIBLE SECURITIES (FROM 1 SEPTEMBER 2003) * ERSM40010 Introduction * ERSM40020 What are convertible securities? * ERSM40030
Interaction with restricted securities * ERSM40040 Convertible securities acquired before 1 September 2003 (grandfathering) * ERSM40050 Charge on acquisition * ERSM40060 Chargeable events *
ERSM40070 How to calculate the taxable amount * ERSM40080 Amount of gain on chargeable event * ERSM40090 Computing the taxable amount: examples * ERSM40100 Exemptions * ERSM40110 PAYE/NIC
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