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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Transparent entities: disapplication of reliefs related to Mergers Directive

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Section 140H Share exchanges
Section 140I Division of business or transfer of assets
Section 140J Mergers
Section 140K Transparent entities: taxation after merger, &c
Section 140L Interpretation

Chapter II Reorganisation of share capital, conversion of securities etc.
Crossheading Transparent entities: disapplication of reliefs related to Mergers Directive

Crossheading Transparent entities: disapplication of reliefs related to Mergers Directive

From legislation.gov.uk

Contents

Section 140H Share exchanges
Section 140I Division of business or transfer of assets
Section 140J Mergers
Section 140K Transparent entities: taxation after merger, &c
Section 140L Interpretation