[169SE Application of section 169SD where section 116 applies]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169SE  Application of section 169SD where section 116 applies]

[(1)     This section has effect in any case where a transaction occurs to which section 116 (reorganisations, conversions and reconstructions) applies.

(2)     If sections 116(10)(b) and 169SD(1)(b) have effect in relation to a subsequent disposal of the new asset—

(a)     there must be calculated

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