SCHEDULES
SCHEDULE 2Transitionals and savings
Part 10Derivative contracts
Existing assets representing creditor relationships: options
84
1
This paragraph applies if—
a
there has been a reorganisation for the purposes of sections 126 to 132 of TCGA 1992, and
b
for the purposes of those sections, the asset mentioned in paragraph 82(4) is treated as the original shares.
2
The reference in paragraph 82(4) to the disposal of that asset is a reference to the disposal of the asset which, as a result of the reorganisation, has become the new holding for the purposes of those sections.