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Home / Simons-Taxes / Capital gains tax / Part C2 Computation of chargeable gains / Division C2.7 Shares and securities disposals鈥攃omputational rules

Division C2.7 Shares and securities disposals鈥攃omputational rules

Capital gains tax

Division C2.7 Shares and securities disposals鈥攃omputational rules

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C2.701 Shares and securities disposals鈥攐verview

C2.702 Definition and pooling of shares and securities

C2.706 Capital gains tax鈥攕hare identification rules

C2.707 Corporation tax鈥攕hare identification rules

C2.709 Disposals of relevant securities

C2.710 Depository receipts

C2.711 Shares with restricted disposal rights鈥攎atching rules

C2.716 Acquisition costs of a section 104 holding (capital gains tax)

C2.717 Acquisition costs of a section 104 holding (corporation tax)

C2.718 Shares and securities held at 31 March 1982 (corporation tax)

C2.719 Quoted shares and securities held at 6 April 1965 (corporation tax)

C2.720 Unquoted shares or securities held at 6 April 1965 (corporation tax)

C2.721 Assets transferred to close companies

C2.725 Destinations for rewritten material

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