[133A Cash payments received on euroconversion of securities]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[133A  Cash payments received on euroconversion of securities]

[(1)     This section applies where, under a euroconversion of a security that does not involve a disposal of the security and accordingly is not a conversion of securities within section 132(3)(a), a person receives, or becomes entitled to receive, any sum of money (“the cash payment”).

(2)     If the cash payment is small, as compared

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