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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Group share exchanges: share exchanges

Roll-over treatment on a share exchange is in addition subject to the anti-avoidance test in TCGA92/S137 (1), and this in turn is subject to the clearance procedure operated by the Clearance & Counteraction Team, Anti-Avoidance Group. Detailed instructions on these provisions are at CG52500+.