Companies Act 2006: Primary legislation governing company operations, share capital, class rights, and company securities in England and Wales
Financial Services and Markets Act 2000: Regulates financial services industry and markets, including the issuance and trading of securities
Consumer Credit Act 1974: Regulates credit arrangements and may be applicable if the convertible loan stock involves consumer investors
Prospectus Regulation Rules: Governs the requirements for preparing, approving, and distributing prospectuses for securities offerings
Financial Promotion Order 2005: Regulates how financial products, including convertible securities, can be marketed and promoted
Companies (Share Capital and Debentures) Regulations 2008: Specific regulations regarding company share capital and debenture issuance
Income Tax Act 2007: Tax legislation relevant to interest payments and conversion of loan stock to shares
Corporation Tax Act 2009: Corporate tax implications for companies issuing convertible loan stock
Taxation of Chargeable Gains Act 1992: Tax treatment of gains or losses from conversion of loan stock to shares
FCA Regulations: Financial Conduct Authority rules governing financial instruments and regulated activities
Market Abuse Regulation: Prevents market manipulation and insider trading in relation to financial instruments
Common Law Contract Principles: Fundamental contract law principles from case law affecting agreement validity and interpretation
Insolvency Act 1986: Governs creditor rights and company insolvency procedures affecting loan stock holders
Corporate Governance Code: Best practice guidelines for company management and shareholder relations
Money Laundering Regulations 2017: Requirements for due diligence and anti-money laundering procedures in financial transactions
