CG73300+ - CAPITAL GAINS MANUAL: Contents

LAND

National heritage

CG73300National heritage: background
CG73301National heritage: background
CG73302National heritage: background
CG73303National heritage: background
CG73304National heritage: background
CG73305National heritage: general
CG73310National heritage: qualifying assets
CG73311National heritage: qualifying assets
CG73312National heritage: gifts of qualifying assets
CG73320National heritage: sales by private treaty to museums etc
CG73321National heritage: assets taken in satisfaction of tax due
CG73330National heritage: no gain/no loss transfers
CG73331National heritage: no gain/no loss transfers
CG73332National heritage: no gain/no loss transfers
CG73340National heritage: procedure
CG73341National heritage: procedure
CG73342National heritage: procedure
CG73343National heritage: procedure
CG73360National heritage: disposal of assets subject to undertakings
CG73361National heritage: breach of undertaking
CG73370National heritage: `douceur'
CG73371National heritage: `douceur'
CG73372National heritage: `douceur'
CG73400National heritage: hold-over relief: other disposals of heritage property
CG73401National heritage: hold-over relief: other disposals of heritage property*