CG52700+ - CAPITAL GAINS MANUAL: Contents


SHARES AND SECURITIES

Company reconstructions and amalgamations

Company reconstructions and amalgamations:

the shareholder TCGA92/S136


CG52700Company reconstructions: shareholder: introduction
CG52701Company reconstructions: shareholder: qualifying conditions
CG52702Company reconstructions: shareholder: definition of debenture
CG52703Company reconstructions: shareholder: debenture: issue 16/3/93+
CG52704Company reconstructions: shareholder: debenture: issue pre-16/3/93
CG52705Company reconstructions: shareholder: debenture: qualifying corporate bonds
CG52706Company reconstructions: shareholder: cancellation or extinction of shares
CG52707Company reconstructions: scheme of reconstruction, issue of shares, etc. on or after 17 April 2002
CG52707a1st Condition (Paragraph 2 Sch 5AA): issue of ordinary share capital
CG52707b2nd condition (paragraph 3 Sch 5AA): Equal entitlement to new shares
CG52707c3rd Condition (Paragraph 4 Sch 5AA): Continuity of Business
CG52707d4th condition (Paragraph 5 Sch 5AA): Compromise or arrangement with members
CG52708Company reconstructions: scheme of reconstruction or amalgamation
CG52709Company reconstructions: meaning of business: S136
CG52720Company reconstructions: shareholder: common examples
CG52721Company reconstructions: shareholder: demergers
CG52722Company reconstructions: shareholder: Section 110 Insolvency Act 1986 liquidations
CG52723Company reconstructions: shareholder: partitions
CG52724Company reconstructions: shareholder: distributions
CG52725Company reconstructions: shareholder: Section 425 Companies Act 1985
CG52726Company reconstructions: shareholder: investment trust and unit trust reconstructions
CG52727Company reconstructions: shareholder: demergers
CG52728Company reconstructions: shareholder: unitisation schemes
CG52729Company reconstructions: shareholder: unitisation schemes
CG52730Company reconstructions or amalgamations: position where shares issued before 17 April 2002
CG52732Company reconstructions or amalgamations: position where shares issued before 17 April 2002
CG52733Company reconstructions or amalgamations: position where shares issued before 17 April 2002: TCGA92/S136 relation to TCGA92/S139
CG52740Company reconstructions: shareholder: effect of TCGA92/S136
CG52741Company reconstructions: shareholder: effect of TCGA92/S136
CG52742Company reconstructions: shareholder: computations involving TCGA92/S136
CG52750Company reconstructions: shareholder: anti-avoidance provisions
CG52751Company reconstructions: shareholder: anti-avoidance: ALL decisions in Capital Gains Technical Group
CG52752Company reconstructions: shareholder: anti-avoidance: clearances
CG52760Company reconstructions: shareholder: TCGA92/S136: introduction
CG52761Company reconstructions: TCGA92 S136: quoted companies: shareholder office
CG52762Company reconstructions: TCGA92 S136: unquoted companies: shareholder office
CG52763Company reconstructions: shareholder: TCGA92/S136: company office
CG52764Company reconstructions: shareholder: TCGA92/S136: company office
CG52765Company reconstructions: shareholder: TCGA92/S136: company office
CG52766Company reconstructions: TCGA92/S137 prevents TCGA92/S136 from applying
CG52767Company reconstructions: shareholder: TCGA92/S136 disapplied: tax unpaid

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