CG50502 - Share identification rules: introduction
The chapter is divided into the following sections.
- The rules for Capital Gains Tax for disposals on or after 6 April
2008.
See Appendix 10.
- The rules for Capital Gains Tax for disposals before 6 April 2008 and for Corporation Tax.
| Historical Survey | CG50520+ |
| Identification of Disposals | CG50560+ |
| CGT treatment of shares from 6 April 2008 | CG50570+ |
| The `Section 104 holding' | CG50590+ |
| The `new holding' | CG50590+ |
| Same Day Transactions | CG50820+ |
| The Ten Day Rule | CG50840+ |
| The 1982 holding | CG50870+ |
| Shares held at 6.4.1965 | CG50970+ |
| Sales by companies within 1 or 6 months of acquisition | CG51060+ |
| Parallel Pooling | CG51110+ |
| Relevant securities | CG51140+ |
