# Finance Act 2008, Paragraph 86


In section 105 (disposal on or before day of acquisition), after subsection (2) insert—
“(3) None of the securities which, by virtue of this section, are identified with other securities shall be regarded as forming part of an existing section 104 holding or as constituting a section 104 holding.”

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Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/2/paragraph/86 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-2/paragraph-86
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.