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Legislation
Finance Act 2015

Crossheading Capital gains tax

  • Section 37 Disposals of UK residential property interests by non-residents etc
  • Section 38 Relevant high value disposals: gains and losses
  • Section 39 Private residence relief
  • Section 40 Wasting assets
  • Section 41 Entrepreneurs' relief: associated disposals
  • Section 42 Entrepreneurs' relief: exclusion of goodwill in certain circumstances
  • Section 43 Entrepreneurs' relief: trading company etc
  • Section 44 Deferred entrepreneurs' relief on invested gains
  1. CHAPTER 4 Other provisions
  2. Crossheading Capital gains tax

Crossheading Capital gains tax

From legislation.gov.uk

Contents

  1. Section 37 Disposals of UK residential property interests by non-residents etc
  2. Section 38 Relevant high value disposals: gains and losses
  3. Section 39 Private residence relief
  4. Section 40 Wasting assets
  5. Section 41 Entrepreneurs' relief: associated disposals
  6. Section 42 Entrepreneurs' relief: exclusion of goodwill in certain circumstances
  7. Section 43 Entrepreneurs' relief: trading company etc
  8. Section 44 Deferred entrepreneurs' relief on invested gains
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