| Links from Section 747F | ||
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| Act | Linked to | Context |
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Taxes Consolidation Act, 1997 |
(2) Where, in connection with a scheme of reconstruction or amalgamation, a person disposes of an old interest and receives in place of that old interest a new interest, the disposal of the old interest shall not give rise to a gain but the new interest shall for the purposes of section 747E(2) be treated as acquired at the same time and at the same cost as the old interest. |
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| Links to Section 747F (from within TaxSource Total) | ||
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None |
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