HC Deb 03 December 1996 vol 286 c931

Resolved, That provision (including provision having retrospective effect) may be made for the purposes of the Taxation of Chargeable Gains Act 1992 about—

  1. (a) the conversion and exchange of securities;
  2. (b) the circumstances in which such conversions or exchanges are to be deemed to take place; and
  3. (c) the rights which are to be deemed to be securities of a company.