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Contents

Official guidance
Capital Gains Manual

CG16700C · Introduction and computation: rebasing to 31 March 1982

  • CG16700 · Introduction
  • CG16730 · Kink test- two computations must be made
  • CG16740 · Kink test - examples
  • CG16760 · Elections - introduction
  • CG16780 · Elections - other points
  • CG16850 · Elections - avoidance
  • CG16880 · Rebasing to 31/3/82: no gain/loss disposals
  • CG16882 · Rebasing to 31/3/82: no gain/loss disposals: examples
  • CG16900 · Capital allowances
  • CG16920 · Assets derived from other assets
  • CG16940 · Rebasing following part-disposal
  • CG16960 · Rebasing following 'small' part-disposal
  • CG16980P · Halving relief on deferred gains before 31 March 1982
  1. Capital Gains Manual
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  3. /Introduction and computation: contents

CG16700C | Introduction and computation: rebasing to 31 March 1982: contents

From HM Revenue & Customs · Capital Gains Manual

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Contents13 entries

  1. CG16700Introduction
  2. CG16730Introduction and computation: rebasing to 31 March 1982: kink test- two computations must be made
  3. CG16740Introduction and computation: rebasing to 31 March 1982: kink test - examples
  4. CG16760Introduction and computation: rebasing to 31 March 1982: elections - introduction
  5. CG16780Introduction and computation: rebasing to 31 March 1982: elections - other points
  6. CG16850Introduction and computation: rebasing to 31 March 1982: elections - avoidance
  7. CG16880Rebasing to 31/3/82: no gain/loss disposals
  8. CG16882Rebasing to 31/3/82: no gain/loss disposals: examples
  9. CG16900Introduction and computation: rebasing to 31 March 1982: capital allowances
  10. CG16920Assets derived from other assets
  11. CG16940Rebasing following part-disposal
  12. CG16960Rebasing following 'small' part-disposal
  13. CG16980PIntroduction and computation: rebasing to 31 March 1982: halving relief on deferred gains before 31 March 1982: contents
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