[169SD Supplementary election to defer gains until subsequent disposal]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169SD  Supplementary election to defer gains until subsequent disposal]

[(1)     An individual who makes an election under section 169SC may also elect that, for the purposes of this Act—

(a)     no chargeable gain or allowable loss is to be treated as accruing to the individual on the notional disposal, but

(b)     a chargeable gain calculated in accordance with this section is to be treated as accruing to the individual on any subsequent disposal by the individual of one or more assets consisting of shares in or securities of the company (in addition to any gain or loss that

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