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Legislation
Finance Act 2014

Crossheading Capital gains

  • Section 58 Relief on disposal of private residence
  • Section 59 Remittance basis and split year treatment
  • Section 60 Termination of life interest and death of life tenant: disabled persons
  • Section 61 Capital gains roll-over relief: relevant classes of assets
  • Section 62 Capital gains roll-over relief: intangible fixed assets
  • Section 63 Avoidance involving losses
  1. CHAPTER 4 Other provisions
  2. Crossheading Capital gains

Crossheading Capital gains

From legislation.gov.uk

Contents

  1. Section 58 Relief on disposal of private residence
  2. Section 59 Remittance basis and split year treatment
  3. Section 60 Termination of life interest and death of life tenant: disabled persons
  4. Section 61 Capital gains roll-over relief: relevant classes of assets
  5. Section 62 Capital gains roll-over relief: intangible fixed assets
  6. Section 63 Avoidance involving losses
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