CG51620P - Capital Gains Manual: Shares and Securities: Share identification rules: Share identification rules for corporation tax: Section 104 holding: contents

SHARES AND SECURITIES

Share identification rules

Section 104 holding

  1. CG51620
    Share identification rules for corporation tax: section 104 holding
  2. CG51621
    Share identification rules for corporation tax: section 104 holding: creating the holding
  3. CG51622
    Share identification rules for corporation tax: section 104 holding: disposals from the holding
  4. CG51623
    Share identification rules for corporation tax: section 104 holding: disposals after 30/11/93p
  5. CG51624
    Share identification rules for corporation tax: section 104 holding: disposals 30/11/93p: example
  6. CG51625
    Share identification rules for corporation tax: section 104 holding: no gain/loss transfers 30/11/93p
  7. CG51626
    Share identification rules for corporation tax: section 104 holding: options
  8. CG51627
    Share identification rules for corporation tax: section 104 holding: calls on shares and indexation