339 Issues of new securities on certain cross-border reorganisations
Corporation Tax Act 2009 (2009 c 4) | Legislation

339  Issues of new securities on certain cross-border reorganisations

(1)     The case referred to in section 335(1)(c) is where each of conditions A to D is met.

(2)     Condition A is that sections 127 to 130 of TCGA 1992 (reorganisations: equation of original shares and new holding)—

(a)     apply in relation to an exchange as a result of section 135(3) of that Act (which provides for sections 127 to 130 to apply to an exchange of securities for those in another company as if it were a reorganisation), or

(b)

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