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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Deferred consideration: shares and securities: ascertainable

If the deferred consideration is ascertainable TCGA92/S135 will apply to the later issue of shares or debentures provided the ordinary conditions of TCGA92/S135 are satisfied. See CG52660+. Alternatively the QCB regime described in CG53709 will apply if there is a later issue of QCBs.