Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 7: Community investment tax relief

Chapter 6: Supplementary and general

Section 264: Identification of securities or shares on a disposal

912. This section provides rules for the identification of the securities or shares disposed of for the purposes of this Part. It is based on paragraph 47 of Schedule 16 to FA 2002.