CG71400+ - CAPITAL GAINS MANUAL: Contents
LAND
Leases
Merger of leases
| CG71400 | Leases: merger: introduction |
| CG71401 | Leases: merger: allowable expenditure |
| CG71402 | Leases: merger: allowable expenditure |
| CG71403 | Leases: merger: allowable expenditure |
| CG71404 | Leases: merger: valuation at 6/4/65 or 31/3/82 |
| CG71405 | Leases: merger: interaction with time-apportionment |
| CG71406 | Leases: merger: indexation allowance: disposals pre-29/6/92 |
| CG71407 | Leases: merger: indexation allowance: disposals pre-29/6/92 |
| CG71408 | Leases: merger: indexation allowance: disposals 29/6/92: ESC D42 |
| CG71409 | Leases: merger: indexation allowance: disposals 29/6/92: ESC D42 |
| CG71410 | Leases: merger: indexation allowance: disposals 29/6/92: ESC D42 |
| CG71411 | Leases: merger: indexation allowance: disposals 29/6/92: ESC D42 |
| CG71420 | Leases: merger: example: merger of leases: disposal pre-29/6/92 |
| CG71421 | Leases: merger: disposal pre-29/6/92: original lease held at 6/4/65 |
| CG71422 | Leases: merger of leases: disposal 29/6/92+: ESC D42 |
| CG71423 | Leases: merger of leases: disposal 29/6/92+: ESC D42 |
