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