CG16710 - Rebasing to 31/3/82: asset acquired after 31/3/82
A person who acquired an asset after 31 March 1982 may still benefit from rebasing on its disposal if
- it was acquired by way of a specified no gain/no loss transfer from someone who held the asset on 31 March 1982
- after a series of such transfers.
The specified no gain/no loss transfers are listed at CG16881.