TCGA92/S139

TCGA92/S139 applies where

a scheme of reconstruction involves the transfer of the whole or part of a company's business to another company,

the scheme either

is a ‘scheme of reconstruction’ within the meaning of Schedule 5AA (see CG52707), if the issue of shares and debentures takes place on or after 17 April 2002, or

is a ‘scheme of reconstruction or amalgamation’ within the meaning of old TCGA92/139(9) (see CG52831 and CG52730+), if the issue takes place before 17 April 2002

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