This chapter contains the following:
| BIM35951 | Summary |
| BIM35955 | Conditions needed |
| BIM35960 | Activities covered |
| BIM35965 | CGT adjustments |
| BIM35970 | Year of assessment |
| BIM35975 | Deduction of tax from payments |
| BIM35980 | HMRC powers |
| BIM35985 | Effect of FA88 |
| BIM35990 | Submit to AAG first |
