712 Identification of shares after reorganisations etc
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

712  Identification of shares after reorganisations etc

(1)     This section applies if shares (“the new shares”) are treated under Chapter 2 of Part 4 of TCGA 1992 (reorganisations etc) as the same assets as other shares (“the

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