Statute
Section 169VQ — Taxation of Chargeable Gains Act 1992: Exchange of shares for those in another company
Text of the provision Official document
Exchange of shares for those in another company 169VQ 1 This section applies where section 135 applies in relation to an issue of shares in a company (“company B”) in exchange for shares in another company (“company A”).
2 For the purposes of sections 169VN to 169VP—
a companies A and B are to be treated as if they were the same company, and b the exchange of shares is to be treated as if it were a reorganisation of that company's share capital.
Official source: legislation.gov.uk
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