S.L. 123.27 Art. 5CTransfer of shares acquired by means of separate acquisitions.

For the purposes of identifying shares acquired with shares subsequently disposed of, in so far as the shares are of the same class, shares acquired at an earlier time shall for the purposes of determining the gains or profits referred to in article 5(1)(a)(ii) of the Act be deemed to have been disposed of before shares acquired at a later time.