130 Composite new holdings
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

130  Composite new holdings

(1)     This section shall apply to a new holding—

(a)     if it consists of more than one class of shares in or debentures of the company and one or more of those classes is of shares or debentures which, at any time not later than the end of the period of 3 months beginning with the date on which the reorganisation took effect, or of such longer period as the Board may by notice allow, [were listed] on a recognised stock exchange

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