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Part VIII Company reorganisations

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Introduction
  2. Meaning of “qualifying exchange of shares"
  3. Grant of replacement option
  4. Period within which replacement option must be granted
  5. Qualifying requirements for replacement option

Notes on Schedule 14

Textual amendments

F1

Sch. 14 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 8 Pt. 1 (with Sch. 7)