CG78171+ - CAPITAL GAINS MANUAL: Contents

CHATTELS AND OTHER ASSETS

European matters

Quotas

CG78171Europe: quotas: allocations
CG78172Europe: quotas: quota years
CG78173Europe: quotas: relationship with track records
CG78174Europe: quotas: as an asset
CG78175Europe: quotas: chargeable disposals
CG78176Europe: quotas: apportionment
CG78177Europe: quotas: roll-over relief
CG78178Europe: quotas: additional quota
CG78179Europe: quotas: transferability
CG78180Europe: quotas: a single asset
CG78181Europe: quotas: acquisition costs
CG78182Europe: quotas: - based on own track records
CG78183Europe: quotas: - acquired for consideration
CG78184Europe: quotas: - acquired before 6 April 1998
CG78185Europe: quotas: - acquired on or after 6 April 1998
CG78186Europe: quotas: a fungible asset
CG78188Europe: quotas: rebasing
CG78189Europe: quotas: taper relief

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