Finance Act 2002 (c. 23)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Other provisions

Chargeable gains U.K.

45 Share exchanges and company reconstructions U.K.

(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.