Share Identification Rules for Capital Gains Tax
Where shares have been acquired over a number of purchases over a period of time and then some of these shares are disposed of, it will be important to be able to identify which shares were disposed of as this will generate a higher or lower gain/loss.
Therefore you can see that the effect of a rollover relief is to defer a capital gain to a later period. The treatment has no impact on the other party to the transaction.
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