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Part IX Company restructuring

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

  1. Share reorganisations
  2. Rights issues etc.
  3. Company reconstructions and amalgamations
  4. Certain exchanges resulting in acquisition of share capital by new company
  5. No disposal on certain exchanges of shares
  6. Attribution of relief to new shares
  7. Substitution of new shares for old shares
  8. Operation of requirements of Parts II and III in relation to new shares
  9. Relationship between this Part and the 1992 Act