ERSM80000 – Disposals for more than Market Value

Contents

ERSM80010Overview of Chapter 3D charge
ERSM80020Definitions
ERSM80030Basic Chapter 3D charge
ERSM80040Example: stop-loss
ERSM80100Disposals prior to 16 April 2003
ERSM80110Fair value
ERSM80120Earn-out arrangements

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