- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/05/2011)
- Gwreiddiol (Fel y'i Deddfwyd)
Taxation of Chargeable Gains Act 1992
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1992 c. 12
- SCHEDULE 5B
- Other reconstructions and amalgamations
Pa Fersiwn
Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Changes over time for: Cross Heading: Other reconstructions and amalgamations
Alternative versions:
- 31/07/1998- Amendment
- 06/04/2007- Amendment
- 21/07/2009- Amendment
- 27/05/2011
Point in time
Status:
Point in time view as at 27/05/2011.
Changes to legislation:
Taxation of Chargeable Gains Act 1992, Cross Heading: Other reconstructions and amalgamations is up to date with all changes known to be in force on or before 30 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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[F1[F2 Other reconstructions and amalgamationsU.K.
Textual Amendments
F1Sch. 5B inserted (with effect in accordance with Sch. 13 para. 4(4) of the amending Act) by Finance Act 1995 (c. 4), Sch. 13 para. 4(3)
F2Sch. 5B paras. 7-9 and cross-headings inserted (with effect in accordance with s. 74(3) of the amending Act) by Finance Act 1998 (c. 36), Sch. 13 para. 34
9[F3(1)This paragraph applies if section 135 or 136 (company reconstructions) applies in relation to shares to which deferral relief, but not relief under Part 5 of ITA 2007 (or Chapter 3 of Part 7 of the Taxes Act), is attributable.U.K.
(1A)Paragraphs 3 and 4 of this Schedule have effect as if section 135 or 136 did not apply in relation to the shares.]
(2)[F4Sub-paragraph (1A) does not apply if]—
(a)the new holding consists of new ordinary shares (“the new shares") carrying no present or future preferential right to dividends or to a company’s assets on its winding up and no present or future right to be redeemed,
(b)the new shares are issued after the end of the relevant period, and
(c)the condition in sub-paragraph (4) below is satisfied.
[F5(3)Sub-paragraph (1A) does not apply if paragraph 8 applies in relation to the shares.]
(4)The condition is that at some time before the issue of the new shares—
(a)the company issuing them issued eligible shares, and
(b)a certificate in relation to those eligible shares was issued by the company for the purposes of [F6section 306(2) of the Taxes Act or section 203(1) of ITA 2007] (as applied by paragraph 6 above) and in accordance with [F6section 306 of the Taxes Act or sections 204 and 205 of ITA 2007] (as so applied).
(5)In sub-paragraph (2) above “new holding” shall be construed in accordance with sections 126, 127, 135 and 136.]]
Textual Amendments
F3Sch. 5B para. 9(1)(1A) substituted for Sch. 5B para. 9(1) (with effect in accordance with Sch. 8 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 4(2)
F4Words in Sch. 5B para. 9(2) substituted (with effect in accordance with Sch. 8 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 4(3)
F5Sch. 5B para. 9(3) substituted (with effect in accordance with Sch. 8 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 8 para. 4(4)
F6Words in Sch. 5B para. 9(4)(b) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 345(8)(c) (with Sch. 2)
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