CG16760P | Introduction and computation: rebasing to 31 March 1982: rebasing elections: contentsFrom HM Revenue & Customs · Capital Gains ManualDetailsContents3 entriesCG16760Rebasing to 31/3/82: elections: introductionCG16780Rebasing to 31/3/82: rebasing elections: other pointsCG16850Rebasing to 31/3/82: elections: avoidancePreviousNext