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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Reorganisation or reduction of share capital

  • Section 77 Application of sections 78 to 81.
  • Section 78 Equation of original shares and new holding.
  • Section 79 Consideration given or received by holder.
  • Section 80 Part disposal of new holding.
  • Section 81 Composite new holdings.
  1. Chapter II Reorganisation of Share Capital, Conversion of Securities, Etc.
  2. Crossheading Reorganisation or reduction of share capital

Crossheading Reorganisation or reduction of share capital

From legislation.gov.uk

Contents

  1. Section 77 Application of sections 78 to 81.
  2. Section 78 Equation of original shares and new holding.
  3. Section 79 Consideration given or received by holder.
  4. Section 80 Part disposal of new holding.
  5. Section 81 Composite new holdings.
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