CG73300+ - CAPITAL GAINS MANUAL: Contents
LAND
National heritage
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National heritage: background |
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National heritage: Capital Gains Tax reliefs |
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National heritage: section 258 TCGA: qualifying assets |
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National heritage: section 258(3) and (4) TCGA: no gain/no loss transfers |
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National heritage: section 258(5) and (6) TCGA: disposal of assets subject to undertakings |
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National heritage: section 258(5) TCGA: breach of undertaking |
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National heritage: section 258(2)(a) TCGA: exemption for sales by private treaty to museums etc |
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National heritage: section 258(2)(b) TCGA: exemption for assets taken in satisfaction of IHT due |
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National heritage: section 258 TCGA: ‘douceur’ |
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National heritage: hold-over relief: other disposals of heritage property |
