Introduction Overview Sections 736 to 738: Receipt of consideration representing company’s assets, future receipts or trading stock (circumstance C); receipt of consideration in connection with relevant company distribution (circumstance D); receipt of assets of relevant company (circumstance E)
2266.These sections are based on sections 704 C, D and E and 709 of ICTA.
2267.Except as noted in the Overview above, these sections replicate exactly sections 688 to 690 of ITA.