Commentary

C2.716 Securities acquired after 5 April 1998

Capital gains tax
Capital gains tax | Commentary

C2.716 Securities acquired after 5 April 1998

Capital gains tax | Commentary

C2.716 Securities acquired after 5 April 1998

Corporation tax disposals

Disposals are matched as described in (a)–(f) of C2.707. In cases under (d), the rules described in C2.717 apply. In other cases, disposals are matched with individual acquisitions, so that the actual cost of the matched acquisition is included in the computation of the gain or loss.

Capital gains tax disposals

Disposals before 6 April 2008 are matched with individual acquisitions as described in (a), (b), (c) of C2.706, so that the actual cost of the matched acquisition is included in the computation of the gain or loss.

Disposals after 5 April

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