TCGA92/S169Q

Where shares or securities are exchanged (in whole or in part) for other shares or securities in the course of a reorganisation of share capital, or a company reconstruction, whereby shares or debentures are issued by a company in exchange for shares in or debentures of another company then in these cases (and subject to certain conditions), TCGA92/S127 (albeit by virtue of TCGA92/S135 or S136) treats the transactions as involving neither disposal of the original shares or securities nor acquisition of the new shares or securities received see CG52500+.

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