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Home / Simons-Taxes /Capital gains tax /Part C2 Computation of chargeable gains /Division C2.7 Shares and securities disposals—computational rules /Shares and securities—identification rules for disposals / C2.711 Shares with restricted disposal rights—matching rules
Commentary

C2.711 Shares with restricted disposal rights—matching rules

Capital gains tax

Shares may be held by a person to whom they were issued as an employee (of the issuing company or of any other person), on terms that restrict their rights to dispose of them. The restriction could be absolute or partial. In some cases there could be an absolute prohibition against disposal for a fixed or determinable period of time. In other cases, the prohibition might not be absolute; for example, disposal to an existing holder of shares in the company on the

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