There are currently no known outstanding effects for the Finance Act 2002, Section 45.
(1)Schedule 9 to this Act (chargeable gains: share exchanges and company reconstructions) has effect.
(2)In that Schedule—
Part 1 provides for the replacement of sections 135 and 136 of the Taxation of Chargeable Gains Act 1992;
Part 2 makes consequential amendments; and
Part 3 provides for commencement.
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