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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading Share pooling, identification of securities, and indexation

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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.

Share pooling, identification of securities, and indexation
Disposal of shares and securities by company within prescribed period of acquisition.

Section 106 | Disposal of shares and securities by company within prescribed period of acquisition.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 106 repealed (with effect in accordance with s. 72(3) of the amending Act) by Finance Act 2006 (c. 25), s. 72(1), Sch. 26 Pt. 3(9)