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Qualifying Corporate Bonds: a qualifying corporate bond (QCB) is a corporate bond that meets certain qualifying conditions. Any profit on the sale or disposal of a QCB is exempt from Capital Gains Tax and any loss is not an allowable loss. Corporate bonds are issued by a company when it wishes to raise capital. By buying the bond, you're loaning money to the company that must be repaid by a set date. Most sterling bonds, securities, debentures, loan notes and loan stock are qualifying corporate bonds. You may be able to use Extel, the Financial Times or other publications to check if your bonds are classed as qualifying corporate bonds. Or you may find guidance in the paperwork that came with your corporate bonds when you first got them.