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Legislation

Corporation Tax Act 2010

Crossheading Qualifying trading companies: supplementary

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Section 87 Relief after an exchange of shares for shares in another company
Section 88 Substitution of new shares for old shares
Section 89 Deemed time of issue for certain shares

Chapter 5 Losses on disposal of shares
Crossheading Qualifying trading companies: supplementary

Crossheading Qualifying trading companies: supplementary

From legislation.gov.uk

Contents

Section 87 Relief after an exchange of shares for shares in another company
Section 88 Substitution of new shares for old shares
Section 89 Deemed time of issue for certain shares