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Legislation
Finance Act 1993

Crossheading Chargeable gains

  • Section 82 Annual exempt amount for 1993-94.
  • Section 83 Annual exempt amount: indexation for 1994-95 onwards.
  • Section 84 Re-organisations etc. involving debentures.
  • Section 85 Personal equity plans.
  • Section 86 Roll-over relief.
  • Section 87 Relief on retirement or re-investment.
  • Section 88 Restriction on set-off of pre-entry losses.
  • Section 89 De-grouping charges.
  • Section 90 Insurance: transfers of business.
  • Section 91 Deemed disposals of unit trusts by insurance companies.
  1. Chapter I General
  2. Crossheading Chargeable gains

Crossheading Chargeable gains

From legislation.gov.uk

Contents

  1. Section 82 Annual exempt amount for 1993-94.
  2. Section 83 Annual exempt amount: indexation for 1994-95 onwards.
  3. Section 84 Re-organisations etc. involving debentures.
  4. Section 85 Personal equity plans.
  5. Section 86 Roll-over relief.
  6. Section 87 Relief on retirement or re-investment.
  7. Section 88 Restriction on set-off of pre-entry losses.
  8. Section 89 De-grouping charges.
  9. Section 90 Insurance: transfers of business.
  10. Section 91 Deemed disposals of unit trusts by insurance companies.
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