[257HA Identification of shares on a disposal]
Income Tax Act 2007 (2007 c 3) | Legislation

[257HA  Identification of shares on a disposal]

[(1)     The rules in subsections (2) and (3) are for determining which shares of any class are treated as disposed of for the purposes of—

(a)     section 257FA (disposal of shares), or

(b)     section 257H (spouses or civil partners),

if the investor disposes of some but not all of the shares of that class which the investor holds

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