CG52521P - Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations Share exchange: contents

SHARES AND SECURITIES

Company reconstructions and amalgamations

Share exchange

1. CG52521

   Scope of TCGA92/S135
2. CG52523

   General
3. CG52540

   Definition of debenture
4. CG52550

   Qualifying corporate bonds
5. CG52560

   Deferred consideration
6. CG52562

   Capital gains cost of shares acquired
7. CG52563

   Intra-group share exchanges
8. CG52570

   Examples
9. CG52579

   Effect of TCGA92/S135 and computations
10. CG52582

    Pooling
11. CG52583

    Computation
12. CG52585

    Different classes of shares
13. CG52587

    Other consideration received
14. CG52591

    Incidental costs
15. CG52594

    1982 holding
16. CG52610

    Introduction
17. CG52620

    TCGA92/S137
18. CG52631

    Clearance procedure
19. CG52632

    Whether avoidance is a main purpose
20. CG52633

    Bona fide commercial reasons
21. CG52636

    Clearance prevents TCGA92/S137 applying
22. CG52637

    Share exchanges involving non-UK incorporated close companies
23. CG52660

    Procedure
24. CG52670

    Anti-avoidance provisions apply