CG62490+ - CAPITAL GAINS MANUAL: Contents
RELIEFS
Reinvestment relief
What is a qualifying investment?
| CG62490 | Reinvestment relief: qualifying investment |
| CG62491 | Reinvestment relief: qualifying investment |
| CG62495 | Reinvestment relief: qualifying investment: time limit for reinvestment |
| CG62499 | Reinvestment relief: qualifying investment: minimum holding requirement |
| CG62503 | Reinvestment relief: qualifying investment: eligible shares |
| CG62507 | Reinvestment relief: qualifying investment: relevant company |
| CG62511 | Reinvestment relief: qualifying investment: unquoted company |
| CG62515 | Reinvestment relief: qualifying investment: qualifying company |
| CG62516 | Reinvestment relief: qualifying investment: company winding up |
| CG62517 | Reinvestment relief: qualifying investment: Non-resident singleton co. |
| CG62518 | Reinvestment relief: qualifying investment: Groups containing non-resident |
| CG62519 | Reinvestment relief: qualifying investment: Groups containing non-resident |
| CG62520 | Reinvestment relief: qualifying investment: trading company and holding company of trading group (For acquisitions on or before 26 November 1996) |
| CG62521 | Reinvestment relief: qualifying investment: Trading company and parent company of a trading group (For acquisitions on or after 27 November 1996) |
| CG62522 | Reinvestment relief: qualifying investment: Trading company and parent company of a trading group |
| CG62524 | Reinvestment relief: qualifying investment: control of company |
| CG62528 | Reinvestment relief: qualifying investment: control by company |
| CG62529 | Reinvestment relief: qualifying investment: qualifying subsidiary |
| CG62530 | Reinvestment relief: qualifying investment: control |
| CG62531 | Reinvestment relief: qualifying investment: example |
| CG62533 | Reinvestment relief: qualifying investment: companies holding land |
| CG62534 | Reinvestment relief: qualifying investment: `interests in land' test |
| CG62535 | Reinvestment relief: qualifying investment: example |
| CG62539 | Reinvestment relief: `interests in land' test for period between 30 November 1993 and 28 November 1994 |
| CG62540 | Reinvestment relief: qualifying investment: company's assets as whole |
| CG62541 | Reinvestment relief: qualifying investment: example |
| CG62545 | Reinvestment relief: qualifying investment: interests in land |
| CG62550 | Reinvestment relief: interests in land test: groups |
