[105B Provision supplementary to section 105A]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[105B  Provision supplementary to section 105A]

[(1)     The provisions of section 105A have effect in the case of any disposal notwithstanding that some or all of the securities disposed of are otherwise identified—

(a)     by the disposal, or

(b)     by a transfer or delivery giving effect to it.

(2)     An election must be made, by a notice given to an officer of the Board, on or before the first anniversary of the 31st January next following the year of assessment in which the individual first makes a disposal of any of the relevant shares.

(3)

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