Capital gains tax | Commentary

C1.401B ...

Capital gains tax | Commentary

[Division C1.4]     [Rewritten—Exemptions and reliefs]

Destinations for rewritten material

C1.401B ...

The list below details the destinations of rewritten content:

C1.401A [Rewritten—Introduction]

Rewritten to C3.1801, C3.1901

C1.401 [Rewritten—Exempt amount—individuals]

Rewritten to C1.106A

C1.402 [Rewritten—Exempt amount: trustees]

Rewritten to C1.106A

C1.403 [Rewritten—Interests in settled property]

Rewritten to C3.1804

C1.404 [Rewritten—Cash basis for small businesses and property businesses]

Rewritten to C3.1805

C1.405 [Rewritten—Stock lending]

Rewritten to C3.1806

C1.406 [Rewritten—Sale and repurchase of securities: repo transactions]

Rewritten to C3.1807

C1.407 [Rewritten—Miscellaneous exempt gains]

Rewritten to C3.1808

C1.408 [Rewritten—Debts]

Rewritten to C3.1810

C1.409 [Rewritten—Chattels under £6,000]

Rewritten to C3.1811

C1.410 [Rewritten—Superannuation funds and annual payments]

Rewritten to C3.1812

C1.411 [Rewritten—Policies of insurance and life assurance]

Rewritten to C3.1813

C1.411A [Rewritten—Private motor cars]

Rewritten to C3.1814

C1.411B [Rewritten—Other exempt assets]

Rewritten to C3.1815


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