[140GA Disapplication of sections 24 and 122 where subsidiary merges with its parent]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[140GA  Disapplication of sections 24 and 122 where subsidiary merges with its parent]

[Sections 24 and 122 do not apply if—

(a)     a merger is effected by the transfer by a company

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