Bonus stripping provisions bar recognition of pre-entitlement purchase losses, treating ignored loss as cost of retained bonus securities. Section 94(8) disregards losses on securities or units bought shortly before the record date and sold within the post-entitlement period while retained bonus securities remain; the ignored loss is deemed the cost of the additional securities. The rule activates only where acquisition precedes an allotment of free additional securities or units by reference to a record date and the original holding is sold within the specified period while bonus units are retained.