CIRD20000 - Reinvestment relief: general matters and conditions to be satisfied: contents

CIRD20010Introduction
CIRD20015Provisional entitlement to relief
CIRD20020Outline of detailed guidance
CIRD20025Comparison with CG roll-over relief
CIRD20035By asset realised: chargeable intangible asset requirement: general
CIRD20040By asset realised: chargeable intangible asset requirement: telecommunications assets and Lloyd’s syndicate capacity
CIRD20050By asset realised: assets within CG code
CIRD20060On realisation: proceeds test
CIRD20070On realisation: exclusion of deemed realisations
CIRD20080On realisation: part realisation of asset to related party
CIRD20105By new asset: summary
CIRD20110By new asset: time limits for reinvestment
CIRD20120By new asset: expenditure must be capitalised
CIRD20130By new asset: must be ‘chargeable intangible asset’
CIRD20140By new asset: deemed acquisition: reacquisition of the same asset
CIRD20150Form of claim


Home|Main Contents|Manual Contents

Top|Menu