Allotment of new shares or debentures

Alteration of class rights

Anti-avoidance rule

Appropriate number

Assets held on 6 April 1965

Bonus issues

Business expansion scheme

Capitalisation issues

Clearance procedures

Community Development Finance Institutions

Company share option plans

Composite new holdings

Consideration given

Consideration given or received by holder

Debentures

Deemed reorganisations

Election to disapply s. 127

Election to disapply section 127

Enterprise investment scheme deferral of capital gains

Enterprise management incentives

Entrepreneurs' relief

Equation of original shares and new holding

Exchange of shares in another company

Exchanges and reconstructions

Generally

Gifts of qualifying corporate bonds to charity

Gilt-edged securities

Indexation allowance

Loan interest relief

Loan relationships

European cross-border mergers

European cross-border transfers of business

Loan relationships, issue of new securities

Disposal at notional carrying value

Fair value accounting

Generally

Matters not treated as a reduction of share capital

Meaning

Meaning of reorganisation

Modification of conditions for being a qualifying share

New shares issued on scheme reconstruction

No consideration given

No disposal/no acquisition rule

Additional consideration given

Additional consideration received

Election to disapply

Generally

No acquisition of new holding

No disposal of original shares

Open offers

Part disposal of new holding

Qualifying corporate bonds

Generally

New assets

Old assets

Quoted shares and securities held at 6 April 1965

Redemption of share capital, not treated as reduction of share capital

Reduction of a company's share capital

Scrip issues

Substantial shareholdings

Unquoted shares and securities held at 6 April 1965

Unquoted shares or securities held on 6 April 1965

Value shifting

Venture capital trust relief