# Taxation of Chargeable Gains Act 1992, Section 169VQ: Exchange of shares for those in another company


(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”).
(2) For the purposes of sections 169VN to 169VP—
(a) companies A and B are to be treated as if they were the same company, and
(b) the exchange of shares is to be treated as if it were a reorganisation of that company's share capital.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/169VQ (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-169VQ
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.