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 138
Procedure for clearance in advance
Section 138 establishes a voluntary advance clearance procedure that allows companies to confirm with HMRC, before a share exchange or scheme of reconstruction takes place, that the anti-avoidance restrictions will not block the normal tax-neutral treatment of the transaction.
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.