CG51600P - Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for corporation tax: contents

SHARES AND SECURITIES

Share identification rules

Share identification rules for corporation tax

1. CG51600

   Share identification rules for corporation tax: outline of rules from 1985
2. CG51601

   Share identification rules for corporation tax: historical survey
3. CG51610

   Share identification rules for corporation tax: same day acquisitions
4. CG51611

   Disposal of shares and securities by companies within the prescribed period - TCGA92/S106: disposals before 5 December 2005
5. CG51615P

   The ten day rule
6. CG51620P

   Section 104 holding
7. CG51630P

   1982 holding
8. CG51640P

   Shares held at 6 April 1965
9. CG51650P

   Relevant securities: TCGA92/S108