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Taxation of Chargeable Gains Act 1992 Schedule 11 paragraph 16
Qualifying corporate bonds, company reorganisations, share conversions etc.
Paragraph 16 of Schedule 11 provides transitional rules ensuring that the consolidation of capital gains legislation into Part IV of the 1992 Act does not change the tax treatment of company reorganisations, share capital reductions, securities conversions or amalgamations that occurred before the Act came into force.
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