[195D Company that receives mixed consideration: N does not exceed C]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[195D  Company that receives mixed consideration: N does not exceed C]

[(1)     This section applies to a mixed-consideration swap if—

(a)     the no gain/no loss amount (“N”) of the company that receives the mixed consideration (“company R”) does not exceed

(b)     the amount

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