Finance Act 2002 s 45

s 45 Share exchanges and company reconstructions

(1) Schedule 9 to this Act (chargeable gains: share exchanges and company reconstructions) has effect. (2) In that Schedule— Part 1 provides for the replacement of sections 135 and 136 of the Taxation of Chargeable Gains Act 1992; Part 2 makes consequential amendments; and Part 3 provides for commencement.

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