# Finance Act 2000, Paragraph 58

Extent: E+W+S+N.I.

Where—
(a) an individual holds qualifying shares, and
(b) there is, by virtue of any such allotment for payment as is mentioned in section 126(2)(a) of the Taxation of Chargeable Gains Act 1992, a reorganisation affecting that holding,
sections 127 to 130 of that Act shall not apply in relation to that holding.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/14/paragraph/58 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-14/paragraph-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.