Taxation of Chargeable Gains Act 1992 section 255E

Reorganisations involving shares to which SI relief is attributable

Section 255E sets out special capital gains tax rules that apply when shares qualifying for Social Investment (SI) tax relief are involved in share reorganisations, rights issues, share-for-share takeovers, or company reconstructions.

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.