[140H Share exchanges]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[Transparent Entities: Disapplication of Reliefs Related to Mergers Directive]

[140H  Share exchanges]

[(1)     This section applies if—

(a)     a company (“company B”) issues shares or debentures to a person in exchange for shares in or debentures of another company (“company A”),

(b)     the exchange falls within one of the cases specified in section 135(2), and

(c)

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