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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Company reconstructions and amalgamations

  • Section 85 Exchange of securities for those in another company.
  • Section 86 Reconstruction or amalgamation involving issue of securities.
  • Section 87 Restriction on application of sections 85 and 86.
  • Section 88 Procedure for clearance in advance.
  1. Chapter II Reorganisation of Share Capital, Conversion of Securities, Etc.
  2. Crossheading Company reconstructions and amalgamations

Crossheading Company reconstructions and amalgamations

From legislation.gov.uk

Contents

  1. Section 85 Exchange of securities for those in another company.
  2. Section 86 Reconstruction or amalgamation involving issue of securities.
  3. Section 87 Restriction on application of sections 85 and 86.
  4. Section 88 Procedure for clearance in advance.
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