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Posted 2 months ago by Crop19
When a sale is made from section 104 pooled investments, I underestand a recalculation takes place on the new total of shares and the new cost of those remaining shares. If I make a partial sale and then another partial sale 1 day later and then another parial sale 2 days after, do I need to perform the recalculation after each sale or can numerous sales within a certain timeframe be bulked into 1 sale. Thank you
Posted 2 months ago by HMRC Admin 8 Response
Hi,
The value of the pool is adjusted every time there is an event which reduces or increases the pool of qualifying expenditure.
 Please have a look at the guidance at CG51575 
Thank you.

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