74 Exception to “bed and breakfasting” rules etc
Finance Act 2006 (2006 c 25) | Legislation

Capital gains tax

74  Exception to “bed and breakfasting” rules etc

(1)     TCGA 1992 is amended as follows.

(2)     In section 106A (identification of securities: general rules for capital gains tax), after subsection (5) (acquisition of securities within 30 days after disposing of securities of same class) insert—

“(5A)     Subsection (5) above shall not require securities to be identified with

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