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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Reorganisation or reduction of share capital

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Section 126 Application of sections 127 to 131.
Section 127 Equation of original shares and new holding.
Section 128 Consideration given or received by holder.
Section 129 Part disposal of new holding.
Section 130 Composite new holdings.
Section 131 Indexation allowance.

Chapter II Reorganisation of share capital, conversion of securities etc.
Crossheading Reorganisation or reduction of share capital

Crossheading Reorganisation or reduction of share capital

From legislation.gov.uk

Contents

Section 126 Application of sections 127 to 131.
Section 127 Equation of original shares and new holding.
Section 128 Consideration given or received by holder.
Section 129 Part disposal of new holding.
Section 130 Composite new holdings.
Section 131 Indexation allowance.