Capital distribution under formal liquidation

 Where a company has been struck off under a formal liquidation and distributions have been made on several dates including crossing over the tax year am I correct is stating that these are taxed on the date of receipt ? Also since the distributions are paid at £X per share on the basis that I have a large base cost I presume that  I allocate the cost pro rata based on the proceeds divided by the number of shares ?

 Thanks in advance for any responses.