[236S Identification of shares where section 236H or 236Q applies]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[236S  Identification of shares where section 236H or 236Q applies]

[(1)     This section applies where the trustees of a settlement hold—

(a)     shares which were—

(i)     acquired in circumstances where section 236H applied, or

(ii)     the subject of a deemed acquisition under section 71(1)

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