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  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
27 February 2026 - See all updates
  1. Back to contents
  2. CG50200C
  3. CG51500C
  4. CG51600P

CG51650P - Shares and securities: share identification rules: share identification rules for Corporation Tax: relevant securities: section 108 TCGA 1992: contents

  1. CG51650
    Share identification for corporation tax: relevant securities: background
  2. CG51651
    Share identification for corporation tax: relevant securities: definition
  3. CG51652
    Share identification for corporation tax: relevant securities: the identification rule
  4. CG51653
    Share identification for corporation tax: relevant securities: transfer or delivery on particular date
  5. CG51654
    Share identification for corporation tax: relevant securities: indexation allowance
  6. CG51655
    Share identification for corporation tax: relevant securities: share reorganisations
  7. CG51656
    Share identification for corporation tax: relevant securities: held on 31 March 1982 or 6 April 1965
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