Related Commentary  Related HMRC Manuals

151BC(1)  If–

(a)an individual or company (“the investor”) holds shares in or debentures of a company (“company A”),

(b)there is a reconstruction or amalgamation affecting that holding (“the existing holding”),

(c)immediately before the reconstruction or amalgamation, CITR is attributable to the shares or debentures included in the existing holding in respect of one or more years of assessment or accounting periods, and

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