SolvedCrossheading General provisions
From legislation.gov.uk
Contents
- Section 21 Assets and disposals.
- Section 22 Disposal where capital sums derived from assets.
- Section 23 Receipt of compensation and insurance money not treated as a disposal.
- Section 24 Disposals where assets lost or destroyed, or become of negligible value.
- Section 24A Structures and buildings contributions allowances: destruction of asset
- Section 25 Non-residents: deemed disposals.
- Section 25ZA Postponing gain or loss under section 25(3): interests in UK land
- Section 25A Long funding leases of plant or machinery: deemed disposals
- Section 26 Mortgages and charges not to be treated as disposals.
- Section 26A Transfers in respect of dormant assets
- Section 27 Disposals in cases of hire-purchase and similar transactions.
- Section 28 Time of disposal and acquisition where asset disposed of under contract.
- Section 28A Contracts completed after ordinary notification period