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Part 6 Company reorganisations

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

  1. Company reorganisations: introduction
  2. Meaning of “qualifying exchange of shares”
  3. Grant of replacement option
  4. Period within which replacement option must be granted
  5. Further requirements to be met as to replacement option

Notes on Schedule 5

Modifications

C1

Sch. 5 modified (18.3.2026) by Finance Act 2026 (c. 11), s. 16

C2

Sch. 5 modified (6.4.2026) by Finance Act 2026 (c. 11), s. 13(10)