CG53000P | Shares and securities: substantial shareholdings exemption: contents

Contents65 entries

1. CG53000Substantial shareholdings exemption: introduction - background and main table of contents
2. CG53005Substantial shareholdings exemption: introduction - brief summary of basic structure and meaning of general terms used
3. CG53006Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary
4. CG53007Substantial shareholdings exemption: interpretation - trade
5. CG53008Substantial shareholdings exemption: interpretation - twelve month period
6. CG53009Substantial shareholdings exemption: interpretation - interest in shares
7. CG53010Substantial shareholdings exemption: interpretation - asset related to shares
8. CG53012Substantial Shareholdings Exemption: Qualifying Institutional Investors
9. CG53015Substantial shareholdings exemption: introduction - the legislation
10. CG53065Substantial shareholdings exemption: introduction - the commencement provisions
11. CG53070Substantial shareholdings exemption: introduction - the substantial shareholding requirement
12. CG53072Substantial shareholdings exemption: the substantial shareholding requirement - the minimum size of the shareholding
13. CG53073Substantial shareholdings exemption: the substantial shareholding requirement – additional definition of substantial shareholding where investee co owned by Qualifying Institutional Investors.
14. CG53074Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of shares held by group companies
15. CG53076Substantial shareholdings exemption: the substantial shareholding requirement - effect of liquidation
16. CG53078Substantial shareholdings exemption: the substantial shareholding requirement - the period over which a substantial shareholding must be held
17. CG53080Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
18. CG53080ASubstantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
19. CG53080BSubstantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
20. CG53080CSubstantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when trade assets held
21. CG53082Substantial shareholdings exemption: the substantial shareholding requirement - effect of repurchase agreement and stock lending arrangements
22. CG53100Substantial shareholdings exemption: introduction - the trading company/group/subgroup requirements
23. CG53102Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investing company
24. CG53104Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investee company
25. CG53106Substantial shareholdings exemption: the trading company/group/subgroup requirements - the qualifying period
26. CG53108Substantial shareholdings exemption: the trading company/group/subgroup requirements - aggregation of periods
27. CG53110Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading company
28. CG53112Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading group and trading subgroup
29. CG53113Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading activities
30. CG53113ASubstantial shareholdings exemption: the trading company/group/subgroup requirements - trade
31. CG53113BSubstantial shareholdings exemption: the trading company/group/subgroup requirements - in the course of, or for the purposes of, a trade
32. CG53113CSubstantial shareholdings exemption: the trading company/group/subgroup requirements - preparing to carry on a trade
33. CG53113DSubstantial shareholdings exemption: the trading company/group/subgroup requirements - acquiring or starting to carry on a trade, or acquiring shares in a trading company
34. CG53113ESubstantial shareholdings exemption: the trading company/group/subgroup requirements - as soon as is reasonably practicable in the circumstances
35. CG53114Substantial shareholdings exemption: the trading company/group/subgroup requirements - special rules for joint venture companies
36. CG53116Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial
37. CG53116ASubstantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - income from non-trading activities
38. CG53116BSubstantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the asset base of the company
39. CG53116CSubstantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - expenses incurred, or time spent, by officers and employees of the company in undertaking its activities
40. CG53116DSubstantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the company's history
41. CG53116ESubstantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - interest in an entity that does not have issued share capital
42. CG53117Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - shares and other assets held otherwise than as investments
43. CG53118Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - investments in Corporate Venturing Schemes (CVS)
44. CG53119Substantial shareholdings exemption: the trading company/group/subgroup requirements - surplus trading property
45. CG53120Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups
46. CG53150Substantial shareholdings exemption: introduction - the exemptions available
47. CG53155Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares
48. CG53160Substantial shareholdings exemption: the exemptions available - the subsidiary exemption for assets related to shares
49. CG53165Substantial shareholdings exemption: the exemptions available - the subsidiary exemption where the conditions for the main exemption were previously met
50. CG53167Substantial shareholdings exemption: the exemptions available – Qualifying Institutional Investors
51. CG53170Substantial shareholdings exemption: the exemptions available - application of exemption in priority to no disposal rules
52. CG53170ASubstantial Shareholdings exemption and Share Reorganisations
53. CG53175Substantial shareholdings exemption: anti-avoidance rule - identification and handling of cases
54. CG53180Substantial shareholdings exemption: anti-avoidance rule - the legislation
55. CG53185Substantial shareholdings exemption: anti-avoidance rule - further guidance
56. CG53190Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption
57. CG53200Substantial shareholdings exemption: introduction - interaction with other legislation
58. CG53205Substantial shareholdings exemption: interaction with other legislation - meaning of chargeable shares and chargeable assets
59. CG53210Substantial shareholdings exemption: interaction with other legislation - negligible value claims
60. CG53215Substantial shareholdings exemption: interaction with other legislation - reorganisation involving held over gain - section 116(10) TCGA 1992
61. CG53220Substantial shareholdings exemption: interaction with other legislation - recovery of postponed charge - section 140(4) TCGA 1992
62. CG53225Substantial shareholdings exemption: interaction with other legislation - appropriation of asset to trading stock
63. CG53230Substantial shareholdings exemption: interaction with other legislation - recovery of held-over gain - section 165 TCGA 1992
64. CG53235Substantial shareholdings exemption: interaction with other legislation - degrouping - time of deemed disposal and reacquisition
65. CG53240Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election