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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Capital Gains Manual: Shares and Securities: Company reconstructions and amalgamations: Company reconstructions and amalgamations: the shareholder TCGA92/S136: contents

SHARES AND SECURITIES

Company reconstructions and amalgamations

Company reconstructions and amalgamations:

the shareholder TCGA92/S136

  1. CG52700
    Company reconstructions: shareholder: introduction
  2. CG52701
    Company reconstructions: shareholder: qualifying conditions
  3. CG52702
    Company reconstructions: shareholder: definition of debenture
  4. CG52706
    Company reconstructions: shareholder: cancellation or extinction of shares
  5. CG52707
    Company reconstructions: scheme of reconstruction, issue of shares, etc. on or after 17April 2002
  6. CG52707A
    1st Condition (Paragraph 2Sch 5AA): issue of ordinary share capital
  7. CG52707B
    2nd condition (paragraph 3Sch 5AA): Equal entitlement to new shares
  8. CG52707C
    3rd Condition (Paragraph 4Sch 5AA): Continuity of Business
  9. CG52707D
    4th condition (Paragraph 5Sch 5AA): Compromise or arrangement with members
  10. CG52709
    Company reconstructions: meaning of business: S136
  11. CG52720
    Company reconstructions: shareholder: common examples
  12. CG52721
    Company reconstructions: shareholder: demergers
  13. CG52722
    Company reconstructions: shareholder: Section 110 Insolvency Act 1986 liquidations
  14. CG52723
    Company reconstructions: shareholder: partitions
  15. CG52724
    Company reconstructions: shareholder: distributions
  16. CG52725
    Company reconstructions: shareholder: Part 26 Companies Act 2006
  17. CG52726
    Company reconstructions: shareholder: investment trust and unit trust reconstructions
  18. CG52728
    Company reconstructions: shareholder: unitisation schemes
  19. CG52730
    Company reconstructions or amalgamations: position where shares issued before 17 April 2002
  20. CG52740
    Company reconstructions: shareholder: effect of TCGA92/S136
  21. CG52742
    Company reconstructions: shareholder: computations involving TCGA92/S136
  22. CG52750
    Company reconstructions: shareholder: anti-avoidance provisions
  23. CG52760
    Company reconstructions: shareholder: TCGA92/S136: introduction
  24. CG52763
    Company reconstructions: shareholder: TCGA92/S136: company office
  25. CG52766
    Company reconstructions: TCGA92/S137 prevents TCGA92/S136 from applying
  26. CG52767
    Company reconstructions: shareholder: TCGA92/S136 disapplied: tax unpaid