{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VQ",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VQ.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/169VQ",
  "kind": "section",
  "number": "169VQ",
  "heading": "Exchange of shares for those in another company",
  "text": "(1) This section applies where section 135 applies in relation to an issue of shares in a company (“company B”) in exchange for shares in another company (“company A”).\n(2) For the purposes of sections 169VN to 169VP—\n(a) companies A and B are to be treated as if they were the same company, and\n(b) the exchange of shares is to be treated as if it were a reorganisation of that company's share capital.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 5 Ch. 5 inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 14 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/169VQ",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}