SolvedCG73300P | Land: National Heritage: Contents
From HM Revenue & Customs · Capital Gains Manual
Contents10 entries
- CG73300National heritage: background
- CG73301National heritage: Capital Gains Tax reliefs
- CG73310National heritage: section 258 TCGA: qualifying assets
- CG73320National heritage: section 258(3) and (4) TCGA: no gain/no loss transfers
- CG73325National heritage: section 258(5) and (6) TCGA: disposal of assets subject to undertakings
- CG73327National heritage: section 258(5) TCGA: breach of undertaking
- CG73330National heritage: section 258(2)(a) TCGA: exemption for sales by private treaty to museums etc
- CG73335National heritage: section 258(2)(b) TCGA: exemption for assets taken in satisfaction of IHT due
- CG73340National heritage: section 258 TCGA: ‘douceur’
- CG73400National heritage: hold-over relief: other disposals of heritage property