[169Q Reorganisations: disapplication of section 127]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169Q  Reorganisations: disapplication of section 127]

[(1)     This section applies where—

(a)     there is a reorganisation (within the meaning of section 126), and

(b)     the original shares and the new holding (within the meaning of that section) would fall to be treated by virtue of section 127 as the

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