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