126 Application of sections 127 to 131
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

Chapter II
Reorganisation of Share Capital, Conversion of Securities etc

Reorganisation or reduction of share capital

126  Application of sections 127 to 131

(1)     For the purposes of this section and sections 127 to 131 “reorganisation” means a reorganisation or reduction of a company's share capital, and in relation to the reorganisation—

(a)     “original shares” means shares held before and concerned in the

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