S138 & 139(5) TCGA 1992 - Applications for Advance Clearance

You will find help on Company reconstructions in

  • Capital Gains Manual CG52500-52833
  • Clearance procedure CG52631-52646

The law is at Section 135-139 TCGA 1992.

Please refer to all of the conditions at S135-137 and 138A-139 TCGA and Schedule 5AA TCGA 1992 – Meaning of “Scheme of Reconstruction”