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Bonus shares and bonus units

Last updated 3 March 2016

Bonus shares are additional shares received by a shareholder in respect of shares already owned. These shares may be received by a shareholder wholly or partly as a dividend. The shareholder may also pay an amount to get them.

Bonus units may also be received in a similar way.

The CGT rules for bonus shares and bonus units are very similar. If you have sold bonus shares or bonus units, see the Guide to capital gains tax 2007.

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