Crossheading Computation of gains
From legislation.gov.uk
Contents
- Section 30 Introductory.
- Section 31 Consideration chargeable to tax on income.
- Section 32 Expenditure: general.
- Section 32A Expenditure: amounts to be included as consideration.
- Section 33 Exclusion of expenditure by reference to tax on income.
- Section 33A (1) Where there is a transfer of securities within the...
- Section 34 Restriction of losses by reference to capital allowances and renewals allowances.
- Section 35 Part disposals.
- Section 36 Assets derived from other assets.
- Section 37 Wasting assets.
- Section 38 Wasting assets: straightline restriction of allowable expenditure.
- Section 39 Wasting assets qualifying for capital allowances.
- Section 40 Consideration due after time of disposal.
- Section 41 Contingent liabilities.
- Section 42 Expenditure reimbursed out of public money.
- Section 43 Supplemental.