107 Identification of securities etc: general rules [for corporation tax]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

107  Identification of securities etc: general rules [for corporation tax]

[(1)     This section has effect for the purposes of corporation tax where any securities are disposed of by a company.

(1A)     The securities disposed of shall be identified in accordance with the following provisions of this section with securities of the same class that have been acquired by the company making the disposal and could be comprised in that disposal.

(2)     The provisions of this section 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;

but where a company disposes of securities

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