CG51700C - Capital Gains Manual: Shares and Securities: Share reorganisations: contents

SHARES AND SECURITIES

Share reorganisations

1. CG51700P

   Introduction
2. CG51730P

   Definitions
3. CG51805

   Effect of TCGA92/S127: general
4. CG51820P

   Consideration paid
5. CG51875P

   Consideration received
6. CG51890P

   Apportionment of cost
7. CG52065

   Rights to acquire shares in other companies are not 'reorganisations of share capital'
8. CG52076

   Shares held 6 April 1965: reorganisations of share capital: impact on rebasing to March 1982 values and the 'kink test'