Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Taxation of Chargeable Gains Act 1992

Crossheading Company reconstructions ...

  • Section 135 Exchange of securities for those in another company
  • Section 136 Scheme of reconstruction involving issue of securities
  • Section 137 Restriction on application of sections 135 and 136 : anti-avoidance.
  • Section 138 Procedure for clearance in advance.
  • Section 138ZA Share exchanges involving non-UK incorporated close companies
  • Section 138ZB Treatment of securities connected with such exchanges
  • Section 138ZC Election to disapply section 135 or 136
  • Section 138A Use of earn-out rights for exchange of securities.
  • Section 139 Reconstruction ... involving transfer of business.
  • Section 140 Postponement of charge on transfer of assets to non-resident company.
  1. Chapter II Reorganisation of share capital, conversion of securities etc.
  2. Crossheading Company reconstructions ...

Crossheading Company reconstructions ...

From legislation.gov.uk

Contents

  1. Section 135 Exchange of securities for those in another company
  2. Section 136 Scheme of reconstruction involving issue of securities
  3. Section 137 Restriction on application of sections 135 and 136 : anti-avoidance.
  4. Section 138 Procedure for clearance in advance.
  5. Section 138ZA Share exchanges involving non-UK incorporated close companies
  6. Section 138ZB Treatment of securities connected with such exchanges
  7. Section 138ZC Election to disapply section 135 or 136
  8. Section 138A Use of earn-out rights for exchange of securities.
  9. Section 139 Reconstruction ... involving transfer of business.
  10. Section 140 Postponement of charge on transfer of assets to non-resident company.
PrivacyTerms