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Finance Act 1990
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14(1)The total income element for the purposes of paragraph 13 above shall be determined by—
(a)finding the income element for each income period (if any) the whole of which consists of or falls within the ownership period, and
(b)finding the partial income element for each income period (if any) a part of which consists of or falls within the ownership period.
(2)The aggregate of the income elements and the partial income elements so found is the total income element.
(3)The ownership period is the period which—
(a)begins with the day on which the chargeable person acquired the security, and
(b)ends with the day on which the chargeable event occurs.
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