Related Commentary  Related CasesRelated HMRC Manuals

132(1)  Sections 127 to 131 shall apply with any necessary adaptations in relation to the conversion of securities as they apply in relation to a reorganisation (that is to say, a reorganisation or reduction of a company’s share capital).

132(2)  This section has effect subject to sections 133 and 134.

132(3)  For the purposes of this section and section 133

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