CG50573 - Share identification rules: CGT treatment of shares from 6.4.98: treatment of relevant securities

The ending of pooling for Capital Gains Tax purposes made the separate regime for `relevant securities' in TCGA92/S108 unnecessary. The rules in Section 108, see CG51140+, continue to apply for companies within the charge to Corporation Tax. But they no longer apply for Capital Gains Tax purposes for disposals of securities on or after 6 April 1998. Instead the identification rules in TCGA92/S106A apply, see CG50564.