CG52700P - Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations: the shareholder TCGA92/S136: contents

SHARES AND SECURITIES

Company reconstructions and amalgamations

Company reconstructions and amalgamations:

the shareholder TCGA92/S136

1. CG52700

   Company reconstructions: shareholder: introduction
2. CG52701

   Company reconstructions: shareholder: qualifying conditions
3. CG52702

   Company reconstructions: shareholder: definition of debenture
4. CG52706

   Company reconstructions: shareholder: cancellation or extinction of shares
5. CG52707

   Company reconstructions: scheme of reconstruction, issue of shares, etc. on or after 17April 2002
6. CG52707A

   1st Condition (Paragraph 2Sch 5AA): issue of ordinary share capital
7. CG52707B

   2nd condition (paragraph 3Sch 5AA): Equal entitlement to new shares
8. CG52707C

   3rd Condition (Paragraph 4Sch 5AA): Continuity of Business
9. CG52707D

   4th condition (Paragraph 5Sch 5AA): Compromise or arrangement with members
10. CG52709

    Company reconstructions: meaning of business: S136
11. CG52720

    Company reconstructions: shareholder: common examples
12. CG52721

    Company reconstructions: shareholder: demergers
13. CG52722

    Company reconstructions: shareholder: Section 110 Insolvency Act 1986 liquidations
14. CG52723

    Company reconstructions: shareholder: partitions
15. CG52724

    Company reconstructions: shareholder: distributions
16. CG52725

    Company reconstructions: shareholder: Part 26 Companies Act 2006
17. CG52726

    Company reconstructions: shareholder: investment trust and unit trust reconstructions
18. CG52728

    Company reconstructions: shareholder: unitisation schemes
19. CG52730

    Company reconstructions or amalgamations: position where shares issued before 17 April 2002
20. CG52740

    Company reconstructions: shareholder: effect of TCGA92/S136
21. CG52742

    Company reconstructions: shareholder: computations involving TCGA92/S136
22. CG52750

    Company reconstructions: shareholder: anti-avoidance provisions
23. CG52760

    Company reconstructions: shareholder: TCGA92/S136: introduction
24. CG52766

    Company reconstructions: TCGA92/S137 prevents TCGA92/S136 from applying
25. CG52767

    Company reconstructions: shareholder: TCGA92/S136 disapplied: tax unpaid