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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.

Taxation of Chargeable Gains Act 1992
Share pooling, identification of securities, and indexation

Section 110A | Indexation for section 104 holdings: capital gains tax.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 110A omitted (with effect in accordance with Sch. 2 para. 100 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 92

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