CIRD20200 - Reinvestment relief: computation: contents

CIRD20205Introduction
CIRD20210Old asset chargeable intangible asset: complete realisation of asset: proceeds fully reinvested
CIRD20220Old asset chargeable intangible asset: complete realisation of asset: proceeds not fully reinvested
CIRD20230Old asset chargeable intangible asset: asset partly realised: remainder of asset realised after earlier part realisation
CIRD20235Old asset chargeable intangible asset: asset partly realised: remainder of asset realised after earlier part realisation: examples
CIRD20240Old asset within CG code
CIRD20270Interaction with CG roll-over relief: circumstances where roll-over relief no longer available
CIRD20280Interaction with CG roll-over relief: flowchart
CIRD20285Interaction with CG roll-over relief: tabular summary
CIRD20290Interaction with CG roll-over relief: hybrid claims
CIRD20295Interaction with CG roll-over relief: hybrid claims: examples