DEEMED ACQUISITION AT 6TH APRIL 1965 VALUE

Related Commentary  Related HMRC Manuals

1(1)  This paragraph applies–

(a)to shares and securities which on 6th April 1965 had quoted market values on a recognised stock exchange, or which had such quoted market values at any time in the period of 6 years ending on 6th April 1965, and

(b)to rights of unit holders in any unit trust scheme the prices of which are published regularly by the managers of the scheme.

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