Capital Gains Manual

CG51700C - Shares and securities: share reorganisations: contents

1. CG51700P

   Introduction: Contents
2. CG51730P

   Definitions: contents
3. CG51805

   Effect of TCGA92/S127: general
4. CG51820P

   Consideration paid: Contents
5. CG51875P

   Consideration received: Contents
6. CG51890P

   Apportionment of cost: Contents
7. CG52065

   Rights to acquire shares in other companies are not ‘reorganisation of share capital’
8. CG52076

   Shares held 6 April 1965: reorganisations of share capital: impact on rebasing to March 1982 values and the ‘kink test’