SolvedCrossheading Share pooling, identification of securities, and indexation
From legislation.gov.uk
Contents
- Section 104 Share pooling: general interpretative provisions.
- Section 105 Disposal on or before day of acquisition of shares and other unidentified assets.
- Section 105A Shares acquired on same day: election for alternative treatment
- Section 105B Provision supplementary to section 105A
- Section 106 Disposal of shares and securities by company within prescribed period of acquisition.
- Section 106A Identification of securities: ... capital gains tax.
- Section 107 Identification of securities etc: general rules for corporation tax.
- Section 108 Identification of relevant securities for corporation tax.
- Section 109 Corporation tax: pre-April 1982 share pools.
- Section 110 Indexation for section 104 holdings for corporation tax.
- Section 110A Indexation for section 104 holdings: capital gains tax.
- Section 111 Indexation: building society etc. shares.
- Section 112 Parallel pooling regulations: corporation tax.
- Section 113 Calls on shares: corporation tax.
- Section 114 Consideration for options: corporation tax.