No, you don't. But you would have to readjust your shares cost base for Capital Gains purposes, and there would be a restart of the twelve months period that is needed for you to be able to claim your 50% Capital Gains Relief Provision. IF YOU ARE NOT A SHARE TRADER THAT IS.
Shares traders cannot make use of the Capital Gains Tax Relief Provisions.
This is not meant to be a tax advice, and I suggest that you do your own due diligence and research, or talk to your own Tax Adviser.
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