CG50538 - Share identification rules: 1985+: shares held at 6/4/65

Indexation allowance on the disposal of shares in a 1982 holding or held at 6 April 1965 is given in the usual way. You compute indexation on the cost of the shares sold from March 1982 to the date of sale, or to April 1998 for disposals after 5 April 1998 by persons within the charge to Capital Gains Tax, see CG17207.