CG58600P - Capital Gains Manual: Shares and Securities: Particular types of transaction: Purchase of its own shares by a company: Contents

SHARES AND SECURITIES

Particular types of transaction

Purchase of its own shares by a company

1. CG58600

   Co.purchases own shares: general: introduction
2. CG58610

   Co.purchases own shares: treated as distribution: general
3. CG58615

   Co.purchases own shares: UK resident company shareholder
4. CG58620

   Co.purchases own shares: repayment/redemption share capital
5. CG58625

   Co.purchases own shares: capital treatment
6. CG58630

   Co.purchases own shares: capital treatment: Condition A
7. CG58635

   Co.purchases own shares: capital treatment: Condition A – benefit of a trade
8. CG58640

   Co.purchases own shares: capital treatment: Condition A – residence and period of ownership
9. CG58641

   Co.purchases own shares: capital treatment: Condition A – reduction of seller’s interest
10. CG58642

    Co.purchases own shares: capital treatment: Condition A – entitlement to profits
11. CG58643

    Co.purchases own shares: capital treatment: Condition A – groups
12. CG58644

    Co.purchases own shares: capital treatment: Condition A – additional requirements
13. CG58645

    Co.purchases own shares: capital treatment: Condition B
14. CG58650

    Co.purchases own shares: capital treatment: CGT liability
15. CG58655

    Co.purchases own shares: capital treatment: Purchasing options
16. CG58660

    Co.purchases own shares: capital treatment: Employee share schemes
17. CG58670

    Co.purchases own shares: capital treatment: Submitting a clearance