Capital gains tax | Commentary

C3.1041 ...

Capital gains tax | Commentary

[Division C3.10]     [Rewritten—Enterprise investment scheme]

Destinations for rewritten material

C3.1041 ...

The list below contains the destinations of rewritten content:

C3.1001 [Rewritten—General]

Rewritten to E3.185

C3.1005 [Rewritten—Exemption: general]

Rewritten to E3.190

C3.1006 [Rewritten—Restriction of exemption]

Rewritten to E3.191

C3.1007 [Rewritten—Losses on disposal of shares]

Rewritten to E3.192

C3.1008 [Rewritten—Company reorganisations and reconstructions]

Rewritten to E3.193

C3.1010 [Rewritten—General]

Rewritten to E3.195

C3.1015 [Rewritten—Definitions: shares issued before 6 April 1998]

Rewritten to E3.1123

C3.1016 [Rewritten—Deferral of gain: shares issued before 6 April 1998]

Rewritten to E3.1123

C3.1017 [Rewritten—Chargeable events: shares issued before 6 April 1998]

Rewritten to E3.1123

C3.1018 [Rewritten—Assessment of deferred gain: shares issued before 6 April 1998]

Rewritten to E3.1123

C3.1020 [Deleted—General]

Deleted as obsolete

C3.1021 [Rewritten—Definitons]

Rewritten to E3.1100

C3.1022 [Rewritten—Qualifying investment and

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