Schedule A1 | Application of taper relief ^F1

Introductory

(1)Repealed

Period for which an asset is held and relevant period of ownership

(2)Repealed

Rules for determining whether a gain is a gain on the disposal of a business asset or non-business asset

(3)Repealed

Conditions for shares to qualify as business assets

(4)Repealed

Conditions for other assets to qualify as business assets

(5)Repealed

Companies which are qualifying companies

(6)Repealed

Meaning of “material interest”

(6A)Repealed

Persons who are eligible beneficiaries

(7)Repealed

Cases where there are non-qualifying beneficiaries

(8)Repealed

Cases where an asset is used at the same time for different purposes

(9)Repealed

Periods of limited exposure to fluctuations in value not to count

(10)Repealed

Periods of share ownership not to count where there is a change of activity by the company

(11)Repealed

Periods of share ownership not to count if company is not active

(11A)Repealed

Periods of share ownership not to count in a case of value shifting

(12)Repealed

Rules for options

(13)Repealed

Further rules for assets derived from other assets

(14)Repealed

Special rules for assets transferred between spouses or civil partners

(15)Repealed

Special rules for postponed gains

(16)Repealed

Special rule for property settled by a company

(17)Repealed

Special rules for assets acquired in the reconstruction of mutual businesses et ceteralaetc.

(18)Repealed

Special rule for ancillary trust funds

(19)Repealed

General rules for settlements

(20)Repealed

General rule for apportionments under this Schedule

(21)Repealed

Interpretation of Schedule

(22)Repealed

Meaning of “trading company”

(22A)Repealed

Meaning of “trading group”

(22B)Repealed

Qualifying shareholdings in joint venture companies

(23)Repealed

Joint enterprise companies: relevant connection

(24)Repealed