Related Commentary  Related CasesRelated HMRC Manuals

136(1)  This section applies where–

(a)an arrangement between a company (“company A”) and–

(i)the persons holding shares in or debentures of the company, or

(ii)where there are different classes of shares in or debentures of the company, the persons holding any class of those shares or debentures,

is entered into for the purposes of, or in connection with, a scheme of reconstruction, and

(b)under the arrangement–

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