CG50521 - Share identification rules: 1965 to 1982: shares held at 6/4/65
If the taxpayer owned shares of the same class in the same company on 6 April 1965 the treatment depended upon whether the shares were quoted or unquoted.
If the taxpayer owned shares of the same class in the same company on 6 April 1965 the treatment depended upon whether the shares were quoted or unquoted.