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Taxation of Chargeable Gains Act 1992 section 140E
Merger leaving assets within UK tax charge
Section 140E provides no gain/no loss treatment for qualifying assets transferred in certain cross-border mergers, including mergers forming a European Company (SE), a European Cooperative Society (SCE), or other mergers where companies transfer all their assets and liabilities to another company, provided the assets remain within the UK tax charge.
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