# Finance Act 2002, Section 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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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.