[169VT Election to disapply section 127]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169VT  Election to disapply section 127]

[(1)     This section applies where—

(a)     there is—

(i)     a reorganisation (within the meaning of section 126), or

(ii)     an exchange of shares which is treated as such a reorganisation by virtue of section 135 or 136, and

(b)     the original shares and the new holding would fall to be treated by

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