SolvedCrossheading Chargeable gains
From legislation.gov.uk
Contents
- Section 42 Reallocation within group of gain or loss accruing under section 179
- Section 43 Roll-over of degrouping charge on business assets
- Section 44 Exemptions for disposals by companies with substantial shareholding
- Section 45 Share exchanges and company reconstructions
- Section 46 Taper relief: holding period for business assets
- Section 47 Taper relief: minor amendments
- Section 48 Use of trading losses against chargeable gains
- Section 49 Election to forgo roll-over relief on transfer of business
- Section 50 Shares acquired on same day: election for alternative treatment
- Section 51 Deduction of personal losses from gains treated as accruing to settlors
- Section 52 Capital gains tax: variation of dispositions taking effect on death