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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Share identification for corporation tax: relevant securities: share reorganisations

Relevant securities may be issued in respect of a new holding on a share reorganisation. For example, a company may make a bonus or rights issue of debentures within the Accrued Income Scheme or debentures within the Accrued Income Scheme may be issued in exchange for shares on a takeover. See CG52020+