Shallow discount bond and Statement of practice: Difference between pages

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''UK Tax.''  
''UK tax''


For UK tax purposes, a bond issued in the primary market at a price exceeding 90 per cent of its face value.
A statement issued by Her Majesty's Revenue & Customs (HMRC) in order to clarify the application of some legislation.




== See also ==
== See also ==
* [[Bond]]
* [[Her Majesty’s Revenue & Customs]]
* [[Deep discount issue]]
* [[Face value]]
* [[Primary market]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Accounting,_tax_and_regulation]]

Revision as of 13:22, 31 August 2016

UK tax.

A statement issued by Her Majesty's Revenue & Customs (HMRC) in order to clarify the application of some legislation.


See also