CG53000+ - CAPITAL GAINS MANUAL: Contents
SHARES AND SECURITIES
Substantial shareholdings exemption
| CG53000 | Substantial shareholdings exemption: introduction - background and main table of contents |
| CG53005 | Substantial shareholdings exemption: introduction - brief summary of basic structure and meaning of general terms used |
| CG53006 | Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary |
| CG53007 | Substantial shareholdings exemption: interpretation - trade |
| CG53008 | Substantial shareholdings exemption: interpretation - twelve month period |
| CG53009 | Substantial shareholdings exemption: interpretation - interest in shares |
| CG53010 | Substantial shareholdings exemption: interpretation - asset related to shares |
| CG53015 | Substantial shareholdings exemption: introduction - the legislation |
| CG53065 | Substantial shareholdings exemption: introduction - the commencement provisions |
| CG53070 | Substantial shareholdings exemption: introduction - the substantial shareholding requirement |
| CG53072 | Substantial shareholdings exemption: the substantial shareholding requirement - the minimum size of the shareholding |
| CG53074 | Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of shares held by group companies |
| CG53076 | Substantial shareholdings exemption: the substantial shareholding requirement - effect of liquidation |
| CG53078 | Substantial shareholdings exemption: the substantial shareholding requirement - the period over which a substantial shareholding must be held |
| CG53080 | Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held |
| CG53080A | Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held |
| CG53080B | Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held |
| CG53080C | Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when trade assets held |
| CG53082 | Substantial shareholdings exemption: the substantial shareholding requirement - effect of repurchase agreement and stock lending arrangements |
| CG53100 | Substantial shareholdings exemption: introduction - the trading company/group/subgroup requirements |
| CG53102 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investing company |
| CG53104 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investee company |
| CG53106 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - the qualifying period |
| CG53108 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - aggregation of periods |
| CG53110 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading company |
| CG53112 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading group and trading subgroup |
| CG53113 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading activities |
| CG53113a | Substantial shareholdings exemption: the trading company/group/subgroup requirements - trade |
| CG53113b | Substantial shareholdings exemption: the trading company/group/subgroup requirements - in the course of, or for the purposes of, a trade |
| CG53113c | Substantial shareholdings exemption: the trading company/group/subgroup requirements - preparing to carry on a trade |
| CG53113d | Substantial shareholdings exemption: the trading company/group/subgroup requirements - acquiring or starting to carry on a trade, or acquiring shares in a trading company |
| CG53113e | Substantial shareholdings exemption: the trading company/group/subgroup requirements - as soon as is reasonably practicable in the circumstances |
| CG53114 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - special rules for joint venture companies |
| CG53116 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial |
| CG53116a | Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - income from non-trading activities |
| CG53116b | Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the asset base of the company |
| CG53116c | Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - expenses incurred, or time spent, by officers and employees of the company in undertaking its activities |
| CG53116d | Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the company's history |
| CG53116e | Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - interest in an entity that does not have issued share capital |
| CG53117 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - shares and other assets held otherwise than as investments |
| CG53118 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - investments in Corporate Venturing Schemes (CVS) |
| CG53119 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - surplus trading property |
| CG53120 | Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups |
| CG53150 | Substantial shareholdings exemption: introduction - the exemptions available |
| CG53155 | Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares |
| CG53160 | Substantial shareholdings exemption: the exemptions available - the subsidiary exemption for assets related to shares |
| CG53165 | Substantial shareholdings exemption: the exemptions available - the subsidiary exemption where the conditions for the main exemption were previously met |
| CG53170 | Substantial shareholdings exemption: the exemptions available - application of exemption in priority to no disposal rules |
| CG53170a | Substantial shareholdings exemption and Share Reorganisations |
| CG53175 | Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - identification and handling of cases |
| CG53180 | Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - the legislation |
| CG53185 | Substantial shareholdings exemption: the exemptions available - anti-avoidance measure to prevent inappropriate exemption - Statement of Practice |
| CG53190 | Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption |
| CG53200 | Substantial shareholdings exemption: introduction - interaction with other legislation |
| CG53205 | Substantial shareholdings exemption: interaction with other legislation - meaning of chargeable shares and chargeable assets |
| CG53210 | Substantial shareholdings exemption: interaction with other legislation - negligible value claims |
| CG53215 | Substantial shareholdings exemption: interaction with other legislation - reorganisation involving held over gain - section 116(10) TCGA 1992 |
| CG53220 | Substantial shareholdings exemption: interaction with other legislation - recovery of postponed charge - section 140(4) TCGA 1992 |
| CG53225 | Substantial shareholdings exemption: interaction with other legislation - appropriation of asset to trading stock |
| CG53230 | Substantial shareholdings exemption: interaction with other legislation - recovery of held-over gain - section 165 TCGA 1992 |
| CG53235 | Substantial shareholdings exemption: interaction with other legislation - degrouping - time of deemed disposal and reacquisition |
| CG53240 | Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election |
