CG50590 - Share identification rules: section 104 holding: share pooling - All shares of the same class in the same company acquired after 5 April 1982 and before 6 April 1998 (or, for companies, all shares acquired from 1 April 1982 onwards) by the taxpayer in the same capacity are pooled in a Section 104 holding
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Management subsequently developed a more detailed repurchase plan indicating that the number of shares to be repurchased were 10% of the shares issued in the prior pooling reduced by fractional shares acquired for cash.