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
Taxation of Chargeable Gains Act 1992 Schedule 2 paragraph 18
Unquoted shares, commodities etc.
Section 18 sets out the identification rules for unquoted shares and similar fungible assets held on 6 April 1965, using a last in, first out (LIFO) basis for capital gains tax purposes.
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.