STSM042470 - Exemptions and reliefs: reliefs: Section 77A 바카라 사이트� Arrangements that are not disqualifying arrangements
Section 77A(3) FA1986 provides that share for share exchanges referenced in s.77(3) FA1986 and relevant merger arrangements (see STSM042500) are not disqualifying arrangements.
However, s.77A(5) FA1986 states that where share for share exchanges or 바카라 사이트渞elevant merger arrangements바카라 사이트� are part of a wider scheme or arrangement and that scheme or arrangement includes other arrangements which are not share for share exchanges or 바카라 사이트渞elevant merger arrangements바카라 사이트�, those other arrangements are disqualifying arrangements.
바카라 사이트淎rrangements바카라 사이트� includes any agreement, understanding or scheme (whether or not legally enforceable).
바카라 사이트淐ontrol바카라 사이트� is to be read in accordance with section 1124 CTA2010.
STSM042460 provides information on what are 바카라 사이트渄isqualifying arrangements바카라 사이트�.
STSM042475 and STSM042480 provide examples of arrangements that are, and are not, disqualifying arrangements