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Home / Simons-Taxes / Capital gains tax / Part C3 Capital gains exemptions and reliefs / Division C3.19 Other CGT reliefs

Division C3.19 Other CGT reliefs

Capital gains tax

Division C3.19 Other CGT reliefs

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C3.1901 Other CGT reliefs鈥攊ntroduction

C3.1902 CGT reliefs and deferrals鈥攇ifts to charity and CASCs

C3.1903 CGT reliefs and deferrals鈥攇ifts for national purposes

C3.1904 CGT reliefs and deferrals鈥攇ifts of pre-eminent objects to the nation

C3.1905 CGT reliefs and deferrals鈥攃onditional exemption of designated works of art, buildings etc

C3.1906 CGT reliefs and deferrals鈥攎aintenance funds for historic buildings

C3.1907 CGT reliefs and deferrals鈥攖ransfers of land to housing associations

C3.1908 CGT no gain/no loss disposals

C3.1909 CGT reliefs and deferrals鈥攅mployee shareholder status

C3.1910 Abuse of concessions that defer a CGT charge

C3.1911 Deemed allowable CGT loss on payment of a manufactured dividend

C3.1912 Social investment tax relief鈥攈oldover relief

C3.1913 CGT relief on disposals of investments in social enterprises

C3.1913A Business expansion scheme CGT relief鈥攐verview

C3.1914 CGT reliefs鈥攄isposals on trust for the benefit of employees

C3.1915 CGT reliefs鈥攅mployee-ownership trusts鈥攐verview

C3.1916 CGT reliefs鈥攅mployee-ownership trusts鈥攄isqualifying events

C3.1917 CGT reliefs鈥攖ransfers of shares to employee share ownership trusts (QUESTs)

C3.1918 Recovery of rollover relief for shares transferred to QUESTs

C3.1919 Transfers of shares to SIPs

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