CG15082 | Deferred consideration: unascertainable: election for treatment of loss - layout of guidance
From HM Revenue & Customs · Capital Gains Manual
| CG15080 | introduction |
| CG15081 | outline of provisions |
| CG15082 | layout of guidance |
| CG15083 | basic requirements |
| CG15084 | rights - five specified conditions |
| CG15085 | further specified conditions - condition 1 |
| CG15086 | further specified conditions - condition 2 |
| CG15087 | condition 1- chargeable gain postponed |
| CG15088 | within the charge to CGT for the year of the loss |
| CG15089 | right to unascertainable consideration defined |
| CG15090 | temporary non-residents |
| CG15100 | effect of election under section 279A |
| CG15101 | first year limit |
| CG15102 | calculating the first year limit |
| CG15103 | first year limit - further steps |
| CG15104 | loss exceeds first year limit |
| CG15105 | later eligible years |
| CG15106 | effect of restriction of loss set-off |
| CG15107 | examples of set off of losses |
| CG15110 | example - gains and losses accruing in years later than the year of disposal of the asset |
| CG15120 | necessary adjustments |
| CG15121 | elections under section 279A |
| CG15122 | information to be provided in the notice of election |
| CG15123 | interaction with TCGA92/S138A |