CG50525 - Share identification rules: 1982 to 1985: existing share pools

Special rules were introduced to deal with existing share pools. In particular it was necessary to identify any shares acquired in the twelve months before FA82 came into force as they would not qualify for indexation until they had been held for a year. As a rough guide to whether there were any additions to the pool during the year to 5 April 1982 (31 March for companies) the value of the pool at the end of the year was compared with its value at the beginning.