CG16980+ - CAPITAL GAINS MANUAL: Contents

INTRODUCTION AND COMPUTATION

Rebasing to 31 March 1982

Deferred charges on gains before 31 March 1982

CG16980Rebasing: deferred charges: gains pre-31/3/82: introduction
CG16981Rebasing: deferred charges: gains pre-31/3/82: introduction
CG16982Rebasing: deferred charges: gains pre-31/3/82: introduction
CG16983Rebasing: deferred charges: gains pre-31/3/82: gains rolled/held over
CG16984Rebasing: deferred charges: gains pre-31/3/82: meaning of terms used
CG16985Rebasing: deferred charges: gains pre-31/3/82: meaning of terms used
CG16986Rebasing: deferred charges: gains pre-31/3/82: no relief twice
CG16987Rebasing: deferred charges: gains pre-31/3/82: 1st disposal
CG16988Rebasing: deferred charges: gains pre-31/3/82: roll-over relief
CG16989Rebasing: deferred charges: gains pre-31/3/82: roll-over provisions
CG17000Rebasing: deferred charges: gains pre-31/3/82: example
CG17001Rebasing: deferred charges: gains pre-31/3/82: example
CG17002Rebasing: gains pre-31/3/82: deferrals/no gain/loss xfers
CG17003Rebasing: deferred charges: gains pre-31/3/82: example
CG17004Rebasing: deferred charges: gains pre-31/3/82: example
CG17006Rebasing: deferred charges: gains pre-31/3/82: example
CG17010Rebasing: deferred charges: gains pre-31/3/82: claims for relief
CG17011Rebasing: deferred charges: gains pre-31/3/82: claims for relief
CG17012Rebasing: deferred charges: gains pre-31/3/82: claims for relief
CG17030Rebasing: deferred charges: gains pre-31/3/82: postponed charges
CG17031Rebasing: deferred charges: gains pre-31/3/82: assets not held at 31/3/82
CG17032Rebasing: deferred charges: gains pre-31/3/82: only one claim
CG17033Rebasing: gains pre-31/3/82: list of specified postponed charges
CG17034Rebasing: gains pre-31/3/82: list of specified postponed charges
CG17035Rebasing: gains pre-31/3/82: list of specified postponed charges
CG17050Rebasing: deferred charges: gains pre-31/3/82: example
CG17051Rebasing: deferred charges: gains pre-31/3/82: example
CG17060Rebasing: deferred charges: charges: postponed on or before 31/3/82
CG17061Rebasing: deferred charges: gains pre-31/3/82: claims for relief
CG17062Rebasing: deferred charges: gains pre-31/3/82: claims for relief
CG17063Rebasing: deferred charges: gains pre-31/3/82: death of life tenant