Page 28 - Trading Stock
P. 28

Disposal Of Shares (s9c)








         Qualifying shares (equity shares) held as



         trading stock
                                                                                                 Receipt/accrual

          On/after 1 Oct 2007 AND                                                               (excl. dividend)



          Disposed of AND                                                                             = deemed

                                                                                                   capital nature
          Was held for ≥ 3 years










                                                                                                                                   28
   23   24   25   26   27   28   29   30   31   32   33