VCM48000 - VC loss relief: special rules for share reorganisations: contents

VCM48010Introduction
VCM48050Conversion of loan account to shares
VCM48100Issue of shares treated as reorganisation of share capital
VCM48150Issue of shares not treated as reorganisation of share capital
VCM48200New consideration: layout of guidance
VCM48250No new consideration given for new shares: general
VCM48300No new consideration given for new shares: example
VCM48350New consideration given for new shares: general
VCM48400New consideration given for new shares: procedure
VCM48450New consideration given for new shares: example