Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Company reconstructions: shareholder: TCGA92/S136 disapplied: tax unpaid

TCGA92/S136

The guidance at CG52670 applies if

  • TCGA92/S137 has prevented TCGA92/S136 from applying and
  • the tax on the disposal is unpaid for six months and
  • the new shares or debentures have been transferred to a husband or wife or civil partner of the transferee or to a member of the same group of companies.