– see also Shares and securities

1982 holding

Accrued income scheme

Acquisitions within 10 days of disposal, companies

Acquisitions within 30 days of disposal, individuals and trustees

Bed and breakfasting

Matching acquisitions and disposals

Calls on shares versus unpaid instalments

Capital gains tax

Generally

In the years up to 5 April 2008

Order of identification for companies

Post-6 April 2008

Relevant securities

Same day transactions

Companies

Consideration for option binding grantor to sell

Deep discount securities

Employee share schemes

Generally

Lloyd's underwriters premium trust funds

Offshore funds, material interests in non-qualifying

On or before 5 April 2008

Post-6 April 2008

Quoted shares and securities held at 6 April 1965

Elections by groups

Elections to include quoted shares with 1982 holding

Generally

S. 104 holding

Same day transactions

Unquoted shares and securities held at 6 April 1965