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Legislation
Finance Act 2002

Crossheading Chargeable gains

  • Section 42 Reallocation within group of gain or loss accruing under section 179
  • Section 43 Roll-over of degrouping charge on business assets
  • Section 44 Exemptions for disposals by companies with substantial shareholding
  • Section 45 Share exchanges and company reconstructions
  • Section 46 Taper relief: holding period for business assets
  • Section 47 Taper relief: minor amendments
  • Section 48 Use of trading losses against chargeable gains
  • Section 49 Election to forgo roll-over relief on transfer of business
  • Section 50 Shares acquired on same day: election for alternative treatment
  • Section 51 Deduction of personal losses from gains treated as accruing to settlors
  • Section 52 Capital gains tax: variation of dispositions taking effect on death
  1. Chargeable gains
  2. Share exchanges and company reconstructions

Section 45 | Share exchanges and company reconstructions

From legislation.gov.uk

(1)Schedule 9 to this Act (chargeable gains: share exchanges and company reconstructions) has effect.

(2)In that Schedule—

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