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Section 169VO: The appropriate number

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part V: Transfer of business assets, business asset disposal relief and investors' relief — Chapter 5: Investors' relief

The "appropriate number" for the purposes of section 169VN(5) is the number found by multiplying the number of shares that are in the new holding concerned immediately after the reorganisation by the fraction—

In this section—

  • "the new holding concerned" has the meaning given by section 169VN(3);

  • "the original shares" has the meaning given by section 169VN(6);

  • "the relevant issue date" has the meaning given by section 169VN(4);

  • "the period concerned" has the meaning given by section 169VN(4).

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.