Deeply Discounted Security: does the definition depend on price at issuance or acquisition?

The rules on when a bond is a deeply discounted security are set out here: https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim3020 So a bond issued today with a price of 98, and redeeming at 100 in one year, is considered a DDS. However, the rules in the link above mention only the price at issuance, not the price at purchase. Does this mean that, if a bond was issued at par (so was not a DDS at issuance), but is now trading at 98, and maturing at par in a year, then it is NOT a DDS? If that is correct,, and this bond is not a DDS, then this means I can have two bonds, both trading at 98 today, both redeeming at 100 in a year, of which only one is a DDS, because one was issued today at 98 while the other was issued last year at 100. If that is not correct, and both bonds in the example are DDS, then the HMRC guidance I had linked above is imprecise because it references only the price at issuance, not at purchase. Can you please clarify? Given the level of confusion on this topic, and the contradicting answers received in other sections of the forum, it would be most helpful if you could please point to a specific section of your manual or of the law on this matter. SAIM3020, linked above, does not answer the question. Thank you.

Hi Charles,
We cannot comment on scenarios, only provide general information / guidance in this forum.
For an answer to a detailed question of this nature, you would need to contact our Self Assesment helpline on 0300 200 3310 or seek professional advice.
Thank you.