[140G Treatment of securities issued on merger]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[140G  Treatment of securities issued on merger]

[(1)     This section applies on a merger which satisfies the conditions specified in subsection (2), where—

(a)     an SE is formed by the merger of two or more companies in accordance with Articles 2(1) and 17(2)(a) or (b) of Council Regulation (EC) 2157/2001 on the Statute for a European Company (Societas Europaea),

(b)     an SCE is formed by the merger of two or more cooperative societies, at least one of which is a [registered society within the meaning

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