Capital Gains Manual

CG45550P - Companies and groups of companies: groups of companies: company reorganisations: contents

1. CG45550

   Group share exchanges: interaction with the no gain/no loss rule
2. CG45554

   share exchanges
3. CG45620

   Demergers
4. CG45630

   Schemes of reconstruction or amalgamation
5. CG45650

   Domestication
6. CG45660

   Outward domestication: deferral of capital gains charge
7. CG45670

   Outward domestication: recovery of deferred charge
8. CG45680

   Outward domestication: disposals that do not cause recovery of the deferred charge
9. CG45700

   European Union Directives and Regulations
10. CG45701

    ETMD: general principles
11. CG45702

    ETMD: transfer of a UK business: main conditions (1)
12. CG45703

    ETMD: division of a UK business: introduction and main conditions (2)
13. CG45704

    ETMD: division of a UK business: main conditions for section 140A to apply (3)
14. CG45705

    ETMD: transfer or division of a UK business: main conditions for section 140A to apply
15. CG45706

    ETMD: merger leaving assets within the UK charge: scope of section 140E
16. CG45707

    ETMD: merger to form a Societas Europaea or SE
17. CG45708

    ETMD: merger to form a European Cooperative Society or SCE
18. CG45709

    ETMD: other mergers within the scope of the ETMD
19. CG45710

    ETMD: main conditions for section 140E to apply
20. CG45711

    ETMD: the effect of section 140E
21. CG45712

    ETMD: definitions of certain terms within section 140E
22. CG45713

    ETMD: transfer of a non - UK business: main conditions
23. CG45714

    ETMD: division of a non - UK business: main conditions
24. CG45715

    ETMD: the effect of section 140C
25. CG45716

    ETMD: merger of a non - UK business: main conditions
26. CG45717

    ETMD: the effect of section 140F
27. CG45718

    ETMD: securities issued on a transaction with the ETMD
28. CG45719

    ETMD: securities issued on a partial division of a business: main conditions
29. CG45720

    ETMD: securities issued on a merger: main conditions
30. CG45721

    ETMD: disapplication of sections 24 and 122 where a subsidiary merges with its parent
31. CG45722

    ETMD: transparent entities: general background
32. CG45723

    ETMD: transparent entities: general approach
33. CG45724

    ETMD: transparent entities: share exchanges
34. CG45725

    ETMD: transparent entities: division of business or transfer of assets
35. CG45726

    ETMD: transparent entities: division of business or transfer of assets: - the effect of Section 140I
36. CG45727

    ETMD: transparent entities: mergers
37. CG45728

    ETMD: transparent entities: taxation after transfer of part of a business or a merger
38. CG45729

    ETMD: transparent entities: taxation after transfer of part of a business or a merger: conditions within section 140K
39. CG45730

    ETMD: general definitions applicable to sections 140A -K
40. CG45731

    ETMD: anti avoidance provisions
41. CG45732

    ETMD: anti avoidance provisions: clearance procedure
42. CG45733

    ETMD: consequential amendments within TCGA 1992
43. CG45734

    ETMD: consequential amendments within TCGA 1992: - section 140
44. CG45735

    ETMD: consequential amendments within TCGA 1992: - section 154
45. CG45736

    ETMD: consequential amendments within TCGA 1992: - section 154 and groups
46. CG45737

    ETMD: consequential amendments within TCGA 1992: - section 116
47. CG45738

    ETMD: consequential amendments within TCGA 1992: - section 179 assets other than shares
48. CG45739

    ETMD: consequential amendments within TCGA 1992: - section 179 shares
49. CG45740

    ETMD: consequential amendments within TCGA 1992: - section 170
50. CG45741

    ETMD: consequential amendments within TCGA 1992: - Sch 7A background
51. CG45742

    ETMD: consequential amendments within TCGA 1992: - Sch 7A and mergers to form SEs
52. CG45750

    Privatisations
53. CG45751

    Harbour authorities