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CG15082 | Deferred consideration: unascertainable: election for treatment of loss - layout of guidance

From HM Revenue & Customs · Capital Gains Manual

CG15080introduction
CG15081outline of provisions
CG15082layout of guidance
CG15083basic requirements
CG15084rights - five specified conditions
CG15085further specified conditions - condition 1
CG15086further specified conditions - condition 2
CG15087condition 1- chargeable gain postponed
CG15088within the charge to CGT for the year of the loss
CG15089right to unascertainable consideration defined
CG15090temporary non-residents
CG15100effect of election under section 279A
CG15101first year limit
CG15102calculating the first year limit
CG15103first year limit - further steps
CG15104loss exceeds first year limit
CG15105later eligible years
CG15106effect of restriction of loss set-off
CG15107examples of set off of losses
CG15110example - gains and losses accruing in years later than the year of disposal of the asset
CG15120necessary adjustments
CG15121elections under section 279A
CG15122information to be provided in the notice of election
CG15123interaction with TCGA92/S138A