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'