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Official guidance
Capital Gains Manual

CG52800P · Shares and securities: company reconstructions and amalgamations: company reconstructions and amalgamations: the company: TCGA92/S139

  • CG52800 · Company reconstructions: company: general
  • CG52803 · Company reconstructions where there is a transfer of business: company: TCGA92 S139: basic conditions
  • CG52806 · Company reconstructions: company: TCGA92/S139: transfer of business
  • CG52810 · Company reconstructions: company: TCGA92 S139: anti-avoidance provisions and clearance procedure
  • CG52814 · Company reconstructions: company: TCGA92/S139 does not apply
  • CG52817 · Company reconstructions: company: TCGA92 S139: dual resident company
  • CG52819 · Company reconstructions: company: TCGA92/S139: unit/investment trusts
  • CG52820 · Company reconstructions: company becoming approved investment trust
  • CG52830 · Company reconstructions: Company becoming a Venture Capital Trust
  • CG52831 · Company reconstructions: company: TCGA92 S139: position where shares issued before 17 April 2002
  1. Shares and securities: company reconstructions and amalgamations: contents
  2. Shares and securities: company reconstructions and amalgamations: company reconstructions and amalgamations: the company: TCGA92/S139: contents

CG52800P | Shares and securities: company reconstructions and amalgamations: company reconstructions and amalgamations: the company: TCGA92/S139: contents

From HM Revenue & Customs · Capital Gains Manual

Contents10 entries

  1. CG52800Company reconstructions: company: general
  2. CG52803Company reconstructions where there is a transfer of business: company: TCGA92 S139: basic conditions
  3. CG52806Company reconstructions: company: TCGA92/S139: transfer of business
  4. CG52810Company reconstructions: company: TCGA92 S139: anti-avoidance provisions and clearance procedure
  5. CG52814Company reconstructions: company: TCGA92/S139 does not apply
  6. CG52817Company reconstructions: company: TCGA92 S139: dual resident company
  7. CG52819Company reconstructions: company: TCGA92/S139: unit/investment trusts
  8. CG52820Company reconstructions: company becoming approved investment trust
  9. CG52830Company reconstructions: Company becoming a Venture Capital Trust
  10. CG52831Company reconstructions: company: TCGA92 S139: position where shares issued before 17 April 2002
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