[151BB CITR: rights issues etc]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[151BB  CITR: rights issues etc]

[(1)     If—

(a)     an individual or company (“the investor”) holds shares in the CDFI which are of the same class and held in the same capacity (“the existing holding”),

(b)     there is a reorganisation affecting the existing holding as a result of an allotment which—

(i)     falls within section 126(2)(a) (an allotment of shares or debentures in respect of and in proportion to an original holding), and

(ii)     is not an allotment of corresponding bonus shares,

(c)     immediately after the reorganisation,

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