WebTaxation of Chargeable Gains Act 1992, Section 155 is up to date with all changes known to be in force on or before 19 March 2024. There are changes that may be brought into force … Head A has effect subject to section 156. Head B Fixed plant or machinery which … An Act to make provision about milk marketing; to make provision about … No section 236H relief if disqualifying event in next tax year. 236P. Events which … WebThe disposal of a debt by the original creditor cannot give rise to a chargeable gain or an allowable loss, the exception being a ‘debt on a security’ (see below). The satisfaction (i.e. repayment) of a debt or part of it is regarded as a disposal or part disposal of the debt.
Finance Act 2006
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135 Exchange of securities for those in another company
Web135 (1) This section applies in the following circumstances where a company (“company B”) issues shares or debentures to a person in exchange for shares in or debentures of … Web135 (1) This section applies in the following circumstances where a company (“company B”) issues shares or debentures to a person in exchange for shares in or debentures of another company (“company A”). 135 (2) The circumstances are: Case 1. Where company B holds, or in consequence of the exchange will hold, more than 25% of the ... Web(a) company A holds, or in consequence of the exchange will hold, more than one-quarter of the ordinary share capital (as defined in section 832(1) of the Taxes Act) of company B, or … towelling polo shirts men