Arrangements for the issue of shares

Arrangements, groups of companies

Building societies

Change in company ownership

Clearance procedures

Controlled foreign companies

Corporate venturing scheme

Debentures

Earn-out rights

Exchange of securities

Earn-out rights, use of

For those in another company

Gilt-edged securities

Group of companies, tax advantage from transaction in securities

Incidental costs of acquisition or disposal

Issue of securities

Leasing plant and machinery, loss relief

Member states

Profit sharing schemes

Qualifying corporate bonds

Quoted securities

Reliefs

Generally

Stamp duty land tax

Target company's share capital

Scheme of reconstruction, meaning

Compromise or arrangement with members

Continuity of business

Equal entitlement to new shares

Issue of ordinary share capital

Preliminary reorganisation of share capital to be disregarded

Subsequent issue of shares or debentures to be disregarded

Share exchange partly in form of qualifying corporate bonds, consideration

Share incentive plans

Stamp duty relief

Substantial shareholdings exemption

Transfer of assets

Non-resident company, postponement of charge

Venture capital trusts

Transfer of assets between non-profit making bodies with similar objects

Transfer of business

Unquoted shares acquired pre-6 April 1965, disposal following reorganisation

Venture capital trusts

Without change of ownership, carry forward of losses