History

Sch. 5AA inserted by FA 2002, s. 45 and Sch. 9, para. 3 with effect in relation to shares or debentures issued on or after 17 April 2002.


INTRODUCTORY

Related Commentary  

1  In section 136scheme of reconstruction”  means a scheme of merger, division or other restructuring that meets the first and second, and either the third or the fourth, of the following conditions.

FIRST CONDITION: ISSUE OF ORDINARY SHARE CAPITAL

Related Commentary  

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