[236Q Relief for deemed disposals under section 71]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[236Q  Relief for deemed disposals under section 71]

[(1)     This section applies where—

(a)     a deemed disposal arises under section 71(1) by reason of the trustees of a settlement (“the acquiring settlement”) becoming absolutely entitled to settled property as against the trustee of that settled property (“the transferring trustee”),

(b)     that settled property consists of ordinary share capital of a company,

(c)     the relief requirements in section 236H(4)(a) to (d) are met, and

(d)

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