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The commentary below applies for corporation tax purposes and not for the purposes of capital gains tax see C2.716.

Disposals of shares or securities are matched for the calculation of chargeable gains against acquisitions of shares or securities according to the rules set out in C2.707. Where the acquisition is within the same-day or 10 day rule the actual cost of the matched acquisition is included in the computation of the gain or loss. Where the disposal is matched with the section 104 holding the rules set out in C2.717 apply. If the disposal is matched with a 1982 holding the rules set out in C2.718 apply. Where the disposal is of quoted shares or securities and it is matched shares or securities held at 6 April 1965 the rules set out below apply.

'Quoted shares or securities' are shares or securities which on 6 April 1965 had quoted market prices on a recognised stock exchange (or which had such quoted market prices at any time in the period of six