[140K Transparent entities: taxation after merger, &c]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[140K  Transparent entities: taxation after merger, &c]

[(1)     This section applies if—

(a)     a transparent entity (“company A”) is a transferee for the purposes of section 140A(1A) or 140E,

(b)     a person (“X”) with an interest in company A was or is also a shareholder or debenture holder of a company (“company B”),

(c)     X became entitled to an interest,

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