CG52800+ - CAPITAL GAINS MANUAL: Contents

SHARES AND SECURITIES

Company reconstructions and amalgamations

Company reconstructions and amalgamations: the company: TCGA92/S139

CG52800Co.reconstructions: company: general
CG52801Co.reconstructions: company: general
CG52802Co.reconstructions: company: general
CG52803Company reconstructions where there is a transfer of business: company: TCGA92 S139: basic conditions
CG52804Co.reconstructions: company: TCGA92 S139: basic conditions
CG52805Company reconstructions where there is a transfer of business: company: TCGA92 S139: definition
CG52806Co.reconstructions: company: TCGA92 S139: transfer of business
CG52807Co.reconstructions: company: TCGA92 S139: no consideration to transferor
CG52808Co.reconstructions: company: TCGA92 S139: effect and computation
CG52809Co.reconstructions: company: TCGA92 S139: No claim required
CG52810Co.reconstructions: company: TCGA92 S139: anti-avoidance provisions
CG52811Co.reconstructions: company: TCGA92 S139: clearance procedures
CG52812Co.reconstructions: company: TCGA92 S139: clearance procedures
CG52813Co.reconstructions: company: TCGA92 S139
CG52814Co.reconstructions: company: TCGA92 S139 does not apply
CG52815Co.reconstructions: company: TCGA92 S139: unpaid tax
CG52816Co.reconstructions: company: TCGA92 S139: unpaid tax
CG52817Co.reconstructions: company: TCGA92 S139: dual resident company
CG52818Co.reconstructions: company: TCGA92 S139: dual resident company
CG52819Co.reconstructions: company: TCGA92 S139:unit/investment trusts
CG52820Co.reconstructions: company becoming approved investment trust
CG52821Co.reconstructions: company becoming approved investment trust
CG52822Co.reconstructions: company becoming approved investment trust
CG52823Co.reconstructions: company becoming approved investment trust
CG52830Co.reconstructions: Company becoming a Venture Capital Trust
CG52831Company reconstructions: company: TCGA92 S139: position where shares issued before 17 April 2002
CG52832Company reconstructions: company: TCGA92 S139: position where shares issued before 17 April 2002
CG52833Company reconstructions: company: TCGA92 S139: position where shares issued before 17 April 2002: example of Section 139 without Section 136