CG60201c - CAPITAL GAINS MANUAL: Contents

RELIEFS

CG60201+Introduction
CG60250 +Replacement of business assets (roll-over relief)
CG61800+Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies
CG61900+Relief on compulsory acquisition of land
CG61970+Relief on transfers of shares to approved Share Incentive Plan
CG62000 +Employee Share Ownership Trusts
CG62200 +Reinvestment relief
CG62800 +Enterprise Investment Scheme
CG63200 +Retirement relief
CG64200 +Private residence relief
CG65700 +Transfer of a business to a company
CG65900 +Losses on loans to traders (including payments under a guarantee and qualifying corporate bonds)
CG66400+Foreign tax and double taxation relief
CG66450 +Capital Gains Tax and gifts
CG67500 +Charities and Capital Gains Tax
CG67600+Registered trade unions
CG67650+Retirement benefits schemes