Related Commentary  Related CasesRelated HMRC Manuals


In the heading, the words “general rules for” omitted by FA 2008, s. 8 and Sch. 2, para. 87(7) with effect in relation to disposals made on or after 6 April 2008 (FA 2008, Sch. 2, para. 100).

106A(1)  This section has effect for the purposes of capital gains tax (but not corporation tax) where any securities are disposed of by any person.

106A(2)  The securities disposed of shall be identified in accordance with the following provisions of this section with securities of the same class that have been acquired by the person making the disposal.

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