150(1)  This section applies for the purpose of calculating the profits of a trade if–

(a)a transaction falling within subsection (2) occurs in relation to securities (“the original holding”), and

(b)a profit on the sale of the securities would be brought into account in calculating the profits of the trade.

150(2)  A transaction falls within this subsection if–

(a)it results in a new holding being treated as the same as the original holding as a result of sections 126 to 136 of TCGA 1992 (CGT roll-over relief in cases of conversion etc.), or

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