105 Disposal on or before day of acquisition of shares and other unidentified assets
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

105  Disposal on or before day of acquisition of shares and other unidentified assets

(1)     [Paragraphs (a) and (b) below] shall apply where securities of the same class are acquired or disposed of by the same person on the same day and in the same capacity—

(a)     all the securities so acquired shall be treated as acquired by a single transaction and all the securities so disposed of shall be treated as disposed of by a single transaction, and

(b)     all the securities so acquired shall, so far as their quantity does not exceed that

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