Taxation of Chargeable Gains Act 1992 section 184F

Sections 184A and 184B: "pre-change assets": pooling rules

Section 184F establishes special share pooling and identification rules that apply when a company holds pre-change pooled securities and subsequently acquires further securities of the same class, ensuring that the pre-change pool is kept separate from later acquisitions for the purposes of the loss-buying and gain-buying restrictions in sections 184A and 184B.