S138 & 139(5) TCGA 1992 - Applications for Advance Clearance
You will find help on Company reconstructions in
- Capital Gains Manual CG52500-52833
- Clearance procedure CG52631-52646
The law is at Section 135-139 TCGA 1992.
Please refer to all of the conditions at S135-137 and 138A-139 TCGA and Schedule 5AA TCGA 1992 – Meaning of “Scheme of Reconstruction”
