OT30125 - Capital Gains: Consideration other than cash - Contents


OT30130 Introduction
OT30131 Subordinated interests
OT30132 Development Carry
OT30133 Licence Swaps
OT30134 Work Obligation
OT30135 Agreement of the Farmer In to valuation
OT30136 Licence swaps: Licence Only Consideration - disposals made on or after 22 April 2009
OT30137 Licence swaps: Mixed consideration received - disposals made on or after 22 April 2009
OT30138 Licence swaps: Mixed consideration given - disposals made on or after 22 April 2009
OT30139 Licence swaps: Reimbursed expenditure
OT30140 Time at which non-licence consideration and value of a licence are determined
OT30145 Definitions