Schedule A1 | Application of taper relief F1
From legislation.gov.uk
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(1)Repealed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(2)Repealed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(3)Repealed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(4)Repealed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(5)Repealed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(6)Repealed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(6A)Repealed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(7)Repealed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(8)Repealed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(9)Repealed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(10)Repealed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(11)Repealed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(11A)Repealed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(12)Repealed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(13)Repealed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(14)Repealed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(15)Repealed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(16)Repealed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(17)Repealed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(18)Repealed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(19)Repealed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(20)Repealed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(21)Repealed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(22)Repealed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(22A)Repealed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(22B)Repealed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(23)Repealed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(24)Repealed