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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Mergers within European Community

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Section 140E Merger leaving assets within UK tax charge
Section 140F Merger: assets outside UK tax charge
Section 140G Treatment of securities issued on merger
Section 140GA Disapplication of sections 24 and 122 where subsidiary merges with its parent

Chapter II Reorganisation of share capital, conversion of securities etc.
Crossheading Mergers within European Community

Crossheading Mergers within European Community

From legislation.gov.uk

Contents

Section 140E Merger leaving assets within UK tax charge
Section 140F Merger: assets outside UK tax charge
Section 140G Treatment of securities issued on merger
Section 140GA Disapplication of sections 24 and 122 where subsidiary merges with its parent