Where a disposal is made out of a holding consisting of relieved and unrelieved shares, or where shares are disposed of at different times, the same identification rules apply as for the provisions relating to withdrawal of relief (TCGA 1992, s. 150(4)). . The general share pooling and identification rules (see ¶556-500ff.) do not apply (TCGA 1992, s. 150(5)).

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