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Official guidance
Capital Gains Manual

CG51640P · Shares and securities: share identification rules: share identification rules for Corporation Tax: shares held at 6 April 1965

  • CG51640 · Share identification for corporation tax: shares held at 6 April 1965: background
  • CG51641 · Share identification for corporation tax: shares held at 6 April 1965: the kink test
  • CG51642 · Share identification for corporation tax: shares held at 6 April 1965: election for pooling
  1. Shares and securities: share identification rules: share identification rules for Corporation Tax: contents
  2. Shares and securities: share identification rules: share identification rules for Corporation Tax: shares held at 6 April 1965: contents

CG51640P | Shares and securities: share identification rules: share identification rules for Corporation Tax: shares held at 6 April 1965: contents

From HM Revenue & Customs · Capital Gains Manual

Contents3 entries

  1. CG51640Share identification for corporation tax: shares held at 6 April 1965: background
  2. CG51641Share identification for corporation tax: shares held at 6 April 1965: the kink test
  3. CG51642Share identification for corporation tax: shares held at 6 April 1965: election for pooling
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