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Hello, If I sell the Accumulating version of an ETF and buy on the same day the Income version, is that considered Section 104 disposal or same day share matching? The different versions of the same ETF have a different ISIN, so not sure if it’s considered same asset or not. Thank you for your guidance.

Hello, Are ETFs (exchange traded funds) considered the same if they track the same index or underlying assets, not just the ticker symbol? This affects how same day, bed and breakfast and Section 104 are calculated. Should all shares/units for the same index (e.g. FTSE All-World Index) be pooled together and considered the same, irrespective of fund provider and if the fund is an accumulating or an income one? Thank you in advance.