I recon p50 would go to the government bpt would have to have a claim on p46.But you would have to think BPT will do a deal with epr not a good dealfor epr.I am now a BPT share holder and for the first time since 2002 hold no epr.I brought 50k bpt because i beleive in p50 & p46 also need a tax right off for my shg capital gains.