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Official guidance
Capital Gains Manual

CG16980P · Introduction and computation: rebasing to 31 March 1982: halving relief on deferred gains before 31 March 1982

  • CG16980 · Rebasing for companies: halving relief for deferred gains pre-31/3/82: introduction
  • CG16983 · Rebasing for companies: halving relief for deferred charges: gains pre-31/3/82: gains rolled/held over
  • CG16989 · Rebasing: deferred charges: gains pre-31/3/82: list of provisions
  • CG17000 · Rebasing for companies: halving relief for deferred gains pre-31/3/82: example
  • CG17002 · Rebasing for companies: halving relief for deferred gains pre-31/3/82: no gain/no loss transfers
  • CG17010 · Rebasing for companies: halving relief for deferred gains pre-31/3/82: claims for relief
  • CG17033 · Rebasing for companies: halving relief for deferred gains pre-31/3/82: list of specified postponed charges
  • CG17060 · Rebasing for companies: halving relief for deferred gains before 31/03/82: other points
  1. Introduction and computation: rebasing to 31 March 1982: contents
  2. Introduction and computation: rebasing to 31 March 1982: halving relief on deferred gains before 31 March 1982: contents

CG16980P | Introduction and computation: rebasing to 31 March 1982: halving relief on deferred gains before 31 March 1982: contents

From HM Revenue & Customs · Capital Gains Manual

Contents8 entries

  1. CG16980Rebasing for companies: halving relief for deferred gains pre-31/3/82: introduction
  2. CG16983Rebasing for companies: halving relief for deferred charges: gains pre-31/3/82: gains rolled/held over
  3. CG16989Rebasing: deferred charges: gains pre-31/3/82: list of provisions
  4. CG17000Rebasing for companies: halving relief for deferred gains pre-31/3/82: example
  5. CG17002Rebasing for companies: halving relief for deferred gains pre-31/3/82: no gain/no loss transfers
  6. CG17010Rebasing for companies: halving relief for deferred gains pre-31/3/82: claims for relief
  7. CG17033Rebasing for companies: halving relief for deferred gains pre-31/3/82: list of specified postponed charges
  8. CG17060Rebasing for companies: halving relief for deferred gains before 31/03/82: other points
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