IDENTIFICATION OF SHARES ON A DISPOSAL

Related Commentary  Related HMRC Manuals

93(1)  In any case where–

(a)a company (“the company”) disposes of part of a holding of shares (“the holding”), and

(b)the holding includes shares to which investment relief is attributable that have been held continuously by the company from the time they were issued until the disposal,

this paragraph applies for the purpose of identifying the shares disposed of.

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