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 section 105A
Shares acquired on same day: election for alternative treatment
Section 105A allows an individual who acquires shares through a tax-advantaged employee share scheme on the same day as acquiring other shares of the same class to elect for a special ordering rule that keeps the two groups of shares separate 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.