133 Premiums on conversion of securities
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

133  Premiums on conversion of securities

(1)     This section applies where, on a conversion of securities, a person receives, or becomes entitled to receive, any sum of money (“the premium”) which is by way of consideration (in addition to his new holding) for the disposal of the converted securities.

(2)     If ... the premium is small, as

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