Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxation of Chargeable Gains Act 1992 section 116
Reorganisations, conversions and reconstructions
Section 116 sets out the capital gains tax treatment where a share reorganisation, conversion of securities or reconstruction involves a mix of qualifying corporate bonds (QCBs) and other shares or securities, disapplying the normal reorganisation rules and instead freezing or releasing gains and losses.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.