Capital gains tax | Commentary

C2.715 General

Capital gains tax | Commentary

Acquisition cost of matched disposals

C2.715 General

The acquisition cost of securities matched with a disposal depends on the period in which the acquisition was acquired. Special rules apply to:

  1.  

    •     employment-related securities, see C2.810–C2.818

  2.  

    •     securities acquired on a reorganisation of the capital of a company or on a company reconstruction, see Division D6.1.

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