CGCONT8J - CAPITAL GAINS MANUAL: Contents
RELIEFS
Private residence relief
| CG64200+ | Introduction |
| CG64230+ | Identification of the dwelling house |
| CG64350+ | Identification of garden or grounds |
| CG64420+ | Identification of the only or main residence |
| CG64600+ | Gains to which relief may apply |
| CG64650+ | Non-residential use and letting |
| CG64800+ | The permitted area of garden or grounds |
| CG64920+ | Period of ownership |
| CG64970+ | Computation of relief |
| CG65150+ | Exchanges of interests in a residence |
| CG65200+ | Acquisition of, or exchange on, a dwelling house for the purpose of realising a gain |
| CG65300+ | Division of residence on separation or divorce |
| CG65400+ | Private residence relief on the disposal of settled property |
| CG65550+ | Residence provided for a dependent relative |
