Capital Gains Manual

CG52700P - Shares and securities: company reconstructions and amalgamations: company reconstructions and amalgamations: the shareholder TCGA92/S136: contents

1. CG52700

   Introduction
2. CG52701

   Qualifying conditions
3. CG52702

   Definition of debenture
4. CG52706

   Cancellation or extinction of shares
5. CG52707

   Scheme of reconstruction, issue of shares, etc. on or after 17 April 2002
6. CG52707A

   Issue of ordinary share capital
7. CG52707B

   Equal entitlement to new shares
8. CG52707C

   Continuity of Business
9. CG52707D

   Compromise or arrangement with members
10. CG52709

    S136
11. CG52720

    Common examples
12. CG52721

    Demergers
13. CG52722

    Section 110 Insolvency Act 1986 liquidations
14. CG52723

    Partitions
15. CG52724

    Distributions
16. CG52725

    Part 26 Companies Act 2006
17. CG52726

    Investment Trust and Unit Trust reconstructions
18. CG52728

    Unitisation schemes
19. CG52730

    Position where shares issued before 17 April 2002
20. CG52740

    Effect of TCGA92/S136
21. CG52742

    Computations involving TCGA92/S136
22. CG52750

    Anti-avoidance provisions
23. CG52760

    Introduction
24. CG52766

    TCGA92/S137 prevents TCGA92/S136 from applying
25. CG52767

    Tax unpaid