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Taxation of Chargeable Gains Act 1992 section 109
Corporation tax: pre-April 1982 share pools
Section 109 deals with the treatment, for corporation tax purposes, of shares and securities of the same class acquired between April 1965 and April 1982 that were pooled together (known as "1982 holdings") and sets out how indexation allowance and allowable expenditure are calculated on their disposal.
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