Part 3Income tax, corporation tax and capital gains tax

Chapter 2Other provisions

Chargeable gains

45 Share exchanges and company reconstructions

(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.