CG52700P | Shares and securities: company reconstructions and amalgamations: company reconstructions and amalgamations: the shareholder TCGA92/S136: contents
From HM Revenue & Customs · Capital Gains Manual
Contents25 entries
- CG52700Company reconstructions: shareholder: introduction
- CG52701Company reconstructions: shareholder: qualifying conditions
- CG52702Company reconstructions: shareholder: definition of debenture
- CG52706Company reconstructions: shareholder: cancellation or extinction of shares
- CG52707Company reconstructions: scheme of reconstruction, issue of shares, etc. on or after 17 April 2002
- CG52707A1st Condition (Paragraph 2 Sch 5AA): issue of ordinary share capital
- CG52707B2nd condition (paragraph 3 Sch 5AA): Equal entitlement to new shares
- CG52707C3rd Condition (Paragraph 4 Sch 5AA): Continuity of Business
- CG52707D4th condition (Paragraph 5 Sch 5AA): Compromise or arrangement with members
- CG52709Company reconstructions: meaning of business: S136
- CG52720Company reconstructions: shareholder: common examples
- CG52721Company reconstructions: shareholder: demergers
- CG52722Company reconstructions: shareholder: Section 110 Insolvency Act 1986 liquidations
- CG52723Company reconstructions: shareholder: partitions
- CG52724Company reconstructions: shareholder: distributions
- CG52725Company reconstructions: shareholder: Part 26 Companies Act 2006
- CG52726Company reconstructions: shareholder: Investment Trust and Unit Trust reconstructions
- CG52728Company reconstructions: shareholder: unitisation schemes
- CG52730Company reconstructions or amalgamations: position where shares issued before 17 April 2002
- CG52740Company reconstructions: shareholder: effect of TCGA92/S136
- CG52742Company reconstructions: shareholder: computations involving TCGA92/S136
- CG52750Company reconstructions: shareholder: anti-avoidance provisions
- CG52760Company reconstructions: shareholder: TCGA92/S136: introduction
- CG52766Company reconstructions: TCGA92/S137 prevents TCGA92/S136 from applying
- CG52767Company reconstructions: shareholder: TCGA92/S136 disapplied: tax unpaid