CG16700c - CAPITAL GAINS MANUAL: Contents

INTRODUCTION AND COMPUTATION

Rebasing to 31 March 1982

CG16700+Outline of the legislation
CG16730+Kink test
CG16760+Rebasing elections
CG16880+Specified no gain/no loss disposals
CG16900+Rebasing and capital allowances
CG16920+Assets derived from other assets
CG16940+Rebasing following part-disposal
CG16960+Rebasing following 'small' part-disposal
CG16980+Deferred charges on gains before 31 March 1982