Capital Gains Manual

CG56900P - Shares and securities: particular types of company/organisation: Business Expansion Scheme: contents

1. CG56900

   Business Expansion Scheme (BES): general
2. CG56925

   Business Expansion Scheme: share identification rules
3. CG56935

   Business Expansion Scheme: share reorganisation rules (1): bonus issues and mixed holdings
4. CG56939

   Business expansion scheme: share reorganisation rules (2): share exchanges
5. CG56946

   Business Expansion Scheme: share reorganisation rules (3): rights issues