# Finance Act 2020, Paragraph 6


(1) Paragraphs 2 to 5 are to be construed as if they were contained in Chapter 3 of Part 5 of TCGA 1992, subject to sub-paragraph (2).
(2) In those paragraphs—
“company A” and “company B” have the same meanings as in section 135 of TCGA 1992;
“original shares” has the meaning given by section 126 of TCGA 1992;
“reorganisation” has the meaning given by that section;
“trading company” and “trading group” have the meanings given by paragraph 1 of Schedule 7ZA to TCGA 1992.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/3/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-3/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.