804. Exempt events and disposals.

The following events or disposals are exempt from CGT which means that no chargeable gain arises on their occurrence and no relief is given for any loss arising:

  1.  

    (1)     death1;

  2.  

    (2)     gifts to charity2;

  3.  

    (3)     share for share exchanges3 or other company reconstructions4;

  4.  

    (4)     transfers between spouses or civil partners5;

  5.  

    (5)     transfers of assets within a group6;

  6.  

    (6)     transfers by certain special taxpayers