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Schemes of reconstruction

Tax Planning: 2021/22

Edited by:
Mark McLaughlin
Publisher:
Bloomsbury Professional
Edition:
2021/22 edition
Publication Date:
September 2021
Law Stated At:
July 2021
Chapter 9: 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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