[169VF Shares treated as disposed of in previous disposal where claim made]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169VF  Shares treated as disposed of in previous disposal where claim made]

[(1)     The rules referred to in section 169VE(2) are as follows; and in this section “the disposal concerned” means the previous disposal mentioned in section 169VE(2).

(2)     There are to be treated as having been disposed of in the disposal concerned—

(a)     all the qualifying shares in the holding at the time immediately before that disposal (“the material time”), or

(b)     if less,

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