CG50530 - Share identification rules: 1985+: share pooling reintroduced

When FA 1985 dropped the requirement that assets be held for 12 months before they attract indexation allowance the opportunity was taken to reintroduce share pooling for most shares acquired after March 1982. This system applied for both persons liable to Capital Gains Tax and companies within the charge to Corporation Tax until 1998. FA 1998 then brought in new rules for Capital Gains Tax, see CG50546+. But the rules summarised in CG50531 - 50541, and described in detail in CG50560 - 51236, continue in force for companies.