CG60350+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Replacement of business assets (roll-over relief)Form of
relief
| CG60350 | Roll-over relief: non-depreciating assets |
| CG60370 | Roll-over relief: depreciating assets: definition |
| CG60380 | Roll-over relief: depreciating assets: Permanent Notes |
| CG60381 | Roll-over relief: depreciating assets: transactions pre-6/4/69 |
| CG60382 | Roll-over relief: depreciating assets: DLT |
| CG60390 | Roll-over relief: depreciating assets: acquisition of further assets |
| CG60393 | Roll-over relief: depreciating assets: partial re-investment |
| CG60405 | Roll-over relief: depreciating assets: acquisition for gain |
| CG60420 | Roll-over relief: partial reinvestment |
| CG60430 | Roll-over relief: qualifying assets: general |
| CG60431 | Roll-over relief: qualifying assets: ESC |
| CG60440 | Roll-over relief: qualifying assets: oil licence |
