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Capital Gains Tax on Stocks and Shares

 -  Quick reference guides.

These guides are designed to assist you in calculating the gains on the disposal of shares or units in a collective investment scheme.


Guide 1 - Section 104 Holdings.

This guide covers the steps required to calculate the gain on a disposal. It also explains how to account for income generated by the fund.

Guide 2 – Share identification rules.

This guide builds on the principles of guide 1. It covers the rules for calculating the gain on a disposal where a purchase in the same fund is made on the same day, or within 30 days, of that disposal.

The information provided in this article is not intended to offer advice.

It is based on Old Mutual Wealth's interpretation of the relevant law and is correct at the date shown on the title page. While we believe this interpretation to be correct, we cannot guarantee it. Old Mutual Wealth cannot accept any responsibility for any action taken or refrained from being taken as a result of the information contained in this article.

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