Companies Act 2006: Primary legislation governing company operations, including share capital, issuance, directors' duties, registration requirements for securities, and company borrowing powers
Financial Services and Markets Act 2000: Regulates securities offerings, financial promotion restrictions, and prospectus requirements for financial instruments including convertible bonds
Companies Securities (Insider Dealing) Act 1985: Legislation covering insider trading provisions and disclosure requirements for securities
FCA Rules: Regulatory framework including Listing Rules, Disclosure and Transparency Rules, and Prospectus Rules administered by the Financial Conduct Authority
UK Market Abuse Regulation: Regulations governing the handling of inside information and prevention of market manipulation in securities trading
Income Tax Act 2007: Tax legislation relevant to the treatment of income from convertible bonds and their conversion
Corporation Tax Act 2010: Tax legislation governing corporate aspects of bond issuance and conversion
Taxation of Chargeable Gains Act 1992: Legislation covering tax treatment of gains arising from bond conversion and disposal
English Contract Law: Common law principles governing contract formation including offer, acceptance, consideration, and intention to create legal relations
UK Corporate Governance Code: Guidelines for corporate governance practices applicable to listed companies issuing convertible bonds
Consumer Credit Act 1974: Legislation potentially applicable if the convertible bonds have consumer credit implications
Financial Collateral Arrangements (No.2) Regulations 2003: Regulations governing security arrangements in financial instruments, relevant if the bonds involve collateral
