CG15400+ - CAPITAL GAINS MANUAL: Contents

INTRODUCTION AND COMPUTATION

Computation

Capital allowances

CG15400Capital allces: computational changes
CG15401Capital allces: computational changes
CG15402Capital allces: plant and machinery
CG15403Capital allces: meaning of
CG15404Capital allces: meaning of `renewals allowance'
CG15410Capital allces: assets disposed of at a loss
CG15411Capital allces: asset acquired at capital allce written down value
CG15412Capital allces: relating to the disposal
CG15413Capital allces made: meaning: plant and machinery
CG15414Capital allces: allces which have been or may be made
CG15420Capital allces: part-disposals
CG15421Capital allces: part-disposals: example
CG15430Capital allces: deemed disposals and reacquisitions
CG15440Capital allces: companies
CG15450Capital allces: wasting assets
CG15451Capital allces: wasting assets qualifying for
CG15452Capital allces: wasting assets qualifying in part for
CG15453Capital allces: wasting assets qualifying in part for: example
CG15460Capital allces: deemed disposals and reacquisitions

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