There is a Scheme of Reconstruction relating to to the ordinary share capital of a company. Where the shares held by an individual are < 5% of the total does the exchange have to be included in that years CGT return by the individual shareholder?

There is a Scheme of Reconstruction relating to to the ordinary share capital of a company. Where the shares held by an individual are < 5% of the total does the exchange have to be included in that years CGT return by the individual shareholder?