Companies Act 2006: Primary legislation governing company formation, operation, and management, including provisions for share capital, allotment, directors' duties, company registration, and share transfers
Financial Services and Markets Act 2000 (FSMA): Key financial services legislation covering financial promotion restrictions, regulated activities provisions, and prospectus requirements
Companies Securities (Insider Dealing) Act 1985: Legislation addressing insider dealing and securities trading regulations
Financial Promotion Order 2005: Secondary legislation detailing rules and exemptions for financial promotions under FSMA
Prospectus Regulation Rules: Rules governing the content, approval, and publication of prospectuses for securities offerings
Regulated Activities Order 2001: Secondary legislation specifying which activities require FCA authorization under FSMA
FCA Rules and Guidance: Regulatory framework established by the Financial Conduct Authority for financial services and markets
UK Listing Rules: Regulations applicable to companies listed on UK exchanges, governing continuing obligations and corporate governance
Market Abuse Regulation (MAR): Framework preventing market manipulation and insider trading in financial markets
Income Tax Act 2007: Primary legislation governing income tax implications of convertible securities and investment income
Corporation Tax Act 2009: Legislation covering corporate tax treatment of convertible instruments and related corporate transactions
Taxation of Chargeable Gains Act 1992: Tax legislation addressing capital gains implications of convertible securities
Common Law Contract Principles: Fundamental principles of contract law including offer, acceptance, consideration, and intention to create legal relations
Consumer Credit Act 1974: Legislation potentially applicable if the convertible bonds could be classified as regulated credit agreements
Money Laundering Regulations 2017: Regulations requiring due diligence and compliance procedures for financial transactions and investments
