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Schemes of reconstruction

Tax Planning: 2023/24

Edited by:
Mark McLaughlin
Bloomsbury Professional
2023/24 edition
Publication Date:
March 2024
Law Stated At:
22 February 2024
Chapter 8: Reorganisations and reconstructions Introduction Definition of a scheme of reconstruction First and second conditions: pro rata issue of ordinary share capital Third condition: continuity of business Fourth condition: compromise or arrangement with members ...

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