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Legislation
Taxation of Chargeable Gains Act 1992

Chapter I Companies

  • Crossheading Groups of companies
  • Crossheading Transactions within groups
  • Crossheading Losses attributable to depreciatory transactions
  • Crossheading Pre-entry gains
  • Crossheading Companies leaving groups
  • Crossheading Restriction on indexation allowance for groups and associated companies
  • Crossheading Restrictions on buying losses or gains etc
  • Crossheading Assets subject to EU exit charges
  • Crossheading Non-resident and dual resident companies
  • Crossheading Pooling of NRCGT gains and losses
  • Crossheading Recovery of tax otherwise than from tax-payer company
  • Crossheading Demergers
  • Crossheading Disposals by companies with substantial shareholding
  1. Part VI Companies, oil, insurance etc.
  2. Chapter I Companies

Chapter I Companies

From legislation.gov.uk

Contents

  1. Crossheading Groups of companies
  2. Crossheading Transactions within groups
  3. Crossheading Losses attributable to depreciatory transactions
  4. Crossheading Pre-entry gains
  5. Crossheading Companies leaving groups
  6. Crossheading Restriction on indexation allowance for groups and associated companies
  7. Crossheading Restrictions on buying losses or gains etc
  8. Crossheading Assets subject to EU exit charges
  9. Crossheading Non-resident and dual resident companies
  10. Crossheading Pooling of NRCGT gains and losses
  11. Crossheading Recovery of tax otherwise than from tax-payer company
  12. Crossheading Demergers
  13. Crossheading Disposals by companies with substantial shareholding
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