There are rules overriding the normal capital gains identification rules (see TCGA 1992, ss 104–114; see C2.701 (individuals) and D1.920 (companies)) which are used to identify which securities or shares are disposed of if the investor makes a part disposal of a holding of securities or shares with the same terms or rights, or of the same class, in the CDFI, and which it holds in the same capacity.
These rules apply, for the purpose of identifying the securities or shares disposed of, where an investor disposes of part of a holding of securities or shares, and the holding includes securities or shares, to which CITR scheme tax relief is attributable
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