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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

  1. CG52700Company reconstructions: shareholder: introduction
  2. CG52701Company reconstructions: shareholder: qualifying conditions
  3. CG52702Company reconstructions: shareholder: definition of debenture
  4. CG52706Company reconstructions: shareholder: cancellation or extinction of shares
  5. CG52707Company reconstructions: scheme of reconstruction, issue of shares, etc. on or after 17 April 2002
  6. CG52707A1st Condition (Paragraph 2 Sch 5AA): issue of ordinary share capital
  7. CG52707B2nd condition (paragraph 3 Sch 5AA): Equal entitlement to new shares
  8. CG52707C3rd Condition (Paragraph 4 Sch 5AA): Continuity of Business
  9. CG52707D4th condition (Paragraph 5 Sch 5AA): Compromise or arrangement with members
  10. CG52709Company reconstructions: meaning of business: S136
  11. CG52720Company reconstructions: shareholder: common examples
  12. CG52721Company reconstructions: shareholder: demergers
  13. CG52722Company reconstructions: shareholder: Section 110 Insolvency Act 1986 liquidations
  14. CG52723Company reconstructions: shareholder: partitions
  15. CG52724Company reconstructions: shareholder: distributions
  16. CG52725Company reconstructions: shareholder: Part 26 Companies Act 2006
  17. CG52726Company reconstructions: shareholder: Investment Trust and Unit Trust reconstructions
  18. CG52728Company reconstructions: shareholder: unitisation schemes
  19. CG52730Company reconstructions or amalgamations: position where shares issued before 17 April 2002
  20. CG52740Company reconstructions: shareholder: effect of TCGA92/S136
  21. CG52742Company reconstructions: shareholder: computations involving TCGA92/S136
  22. CG52750Company reconstructions: shareholder: anti-avoidance provisions
  23. CG52760Company reconstructions: shareholder: TCGA92/S136: introduction
  24. CG52766Company reconstructions: TCGA92/S137 prevents TCGA92/S136 from applying
  25. CG52767Company reconstructions: shareholder: TCGA92/S136 disapplied: tax unpaid