377 Identification of securities or shares on a disposal
Income Tax Act 2007 (2007 c 3) | Legislation

377  Identification of securities or shares on a disposal

(1)     This section applies for the purpose of identifying the securities or shares disposed of in any case where—

(a)     the investor disposes of part of a holding of securities or shares (“the holding”), and

(b)     the holding includes securities or shares to which CITR is attributable in respect of one or more tax years that have been held continuously by the investor from the time they were issued until the disposal.

(2)     Any disposal by the investor of securities or shares included in the holding which have been acquired by the investor on different days is treated

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