Reorganisation or reduction of share capital (ss 126-131)

Contents

Section 126 – Application of sections 127 to 131 [TCGA 1992 s 126] Section commentary
Section 127 – Equation of original shares and new holding [TCGA 1992 s 127] Section commentary
Section 128 – Consideration given or received by holder [TCGA 1992 s 128] Section commentary
Section 129 – Part disposal of new holding [TCGA 1992 s 129] Section commentary
Section 130 – Composite new holdings [TCGA 1992 s 130] Section commentary
Section 131 – Indexation allowance [TCGA 1992 s 131] Section commentary

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