Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax Act 2007 section 148
Disposal of shares forming part of mixed holding
Section 148 sets out the rules for identifying which shares are being disposed of when an individual sells shares from a "mixed holding" — that is, a holding that contains both shares capable of being qualifying shares (for share loss relief purposes) and shares that are not.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.