Where shares are disposed of from a mixed holding but part of the holding remains, it is necessary to identify the shares disposed of in order to determine whether they are qualifying shares for Share Loss Relief purposes and – if they are – when and for how much they were acquired. The general rules for these identifications are at ITA07/S148(4) and (5) (see VCM75450), but different rules apply where the mixed holding contains any of the following types of share immediately before the disposal:

shares to which Seed Enterprise Investment Scheme relief is attributable

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