CG52800P - Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations: the company: TCGA92/S139: contents

SHARES AND SECURITIES

Company reconstructions and amalgamations

Company reconstructions and amalgamations: the company: TCGA92/S139

1. CG52800

   Co. reconstructions: company: general
2. CG52803

   Company reconstructions where there is a transfer of business: company: TCGA92S139: basic conditions
3. CG52806

   Co. reconstructions: company: TCGA92S139: transfer of business
4. CG52810

   Co. reconstructions: company: TCGA92S139: anti-avoidance provisions and clearance procedure
5. CG52814

   Co. reconstructions: company: TCGA92S139 does not apply
6. CG52817

   Co. reconstructions: company: TCGA92S139: dual resident company
7. CG52819

   Co. reconstructions: company: TCGA92S139: unit/investment trusts
8. CG52820

   Co. reconstructions: company becoming approved investment trust
9. CG52830

   Co. reconstructions: Company becoming a Venture Capital Trust
10. CG52831

    Company reconstructions: company: TCGA92S139: position where shares issued before 17 April 2002