# Taxation of Chargeable Gains Act 1992, Paragraph 8

Extent: E+W+S+N.I.

(1) In this Schedule “ordinary share capital” has the meaning given by section 1119 of CTA 2010 and also includes—
(a) in relation to a unit trust scheme, any rights that are treated by section 99(1)(b) of this Act (application of Act to unit trust schemes) as shares in a company, and
(b) in relation to a company that has no share capital, any interests in the company possessed by members of the company.
(2) Any reference in this Schedule to a reorganisation of a company’s share capital is to a reorganisation within the meaning of section 126.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/5AA/paragraph/8 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-5AA/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.