Related Commentary  Related HMRC Manuals

264(1)  This section applies for the purpose of identifying the securities or shares disposed of in any case where–

(a)the investor disposes of part of a holding of securities or shares (“the holding”), and

(b)the holding includes securities or shares to which CITR is attributable in respect of one or more accounting periods that have been held continuously by the investor from the time they were issued until the disposal.

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