C3.804 Destinations For Rewritten Material

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Commentary

Capital gains tax

The list below details the destinations of rewritten content:

C3.803

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I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

A1.810 Limitation

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

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C3.804 Destinations for rewritten material

Capital gains tax

C3.803

I7.333A Companies and replacement APR property

A4.204 Claims procedure—corporation tax

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.543 Welsh GAAR

A1.810 Limitation

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E4.1318 Special mixed fund rules

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

C3.305 Rollover relief—time limit for acquisition of replacement assets

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

I5.221 Lifetime termination of QIIP—general

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

B3.306 Meaning of plant and machinery

E7.234 Other types of lifetime benefit lump sum

C2.1016 Option to subscribe for shares in a company (share warrants)

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C3.804 Destinations for rewritten material

Capital gains tax

C3.803

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