[140J Mergers]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[140J Ìý²Ñ±ð°ù²µ±ð°ù²õ±Õ

[(1)     This section applies in relation to a merger if—

(a)     the merger is of a kind [mentioned in section 140E(1)],

(b)     the conditions in section 140E(2) are satisfied in relation to the merger, and

(c)     one or more of the merging companies is a transparent entity.

(2)     Where this section applies—

(a)     if the assets and liabilities of a transparent

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