SolvedCG76706 | Wasting assets: special rules
From HM Revenue & Customs · Capital Gains Manual
There are special rules which tell you the predictable life of the types of assets listed in the table. If you are dealing with a case involving any of these, you should refer to the relevant instructions:
| TYPE OF ASSET | INSTRUCTIONS |
|---|---|
| Chattels | CG76721 |
| Copyright | CG76723; CG68250 |
| Franchises and Licences | CG76724; CG68270 |
| Goodwill | CG76725; CG68000+ |
| Leases including of Land | CG76730; CG70700+ |
| Livestock | CG76721 |
| Plant and Machinery | CG76721; CG76900+;CG15400+ |
| Settled Property | CG76744; CG38020+ |
| Share Warrants and other options | CG76745; CG55400+ |
| Trademarks | CG76746; CG68210 and CG68220 |