CG70900+ - CAPITAL GAINS MANUAL: Contents

LAND

Leases

Interaction with Schedule A

CG70900Leases: Sch.A: part of premium chargeable under Schedule A
CG70901Leases: Sch.A: example
CG70902Leases: Sch.A: effect on CGT computation
CG70903Leases: Sch.A: non-arm's length grant of lease: imputed premium
CG70904Leases: Sch.A: non-arm's length grant of lease: imputed premium
CG70905Leases: Sch.A: example