[255E Reorganisations involving shares to which SI relief is attributable]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[255E  Reorganisations involving shares to which SI relief is attributable]

[(1)     Subsection (2) applies if an individual holds shares which form part of the ordinary share capital of a company and include shares of more than one of the following kinds—

(a)     shares to which SI relief is attributable and to which subsection (3) applies,

(b)     shares to which SI relief is attributable and to which subsection (3) does not apply, and

(c)     shares to which SI relief is not attributable and to which subsection (3) does not apply.

(2)     If there is a reorganisation within the meaning of section 126 affecting the shares listed in subsection

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