Capital gains tax | Commentary

C3.202A ...

Capital gains tax | Commentary

[Division C3.2]     [Rewritten—Partnerships]

Destinations for rewritten material

C3.202A ...

The list below details the destinations of rewritten content:

C3.201 [Rewritten—Introduction to capital gains tax on partnerships]

Rewritten to B7.406

C3.202 [Rewritten—Disposal by partnership to an outside party]

Rewritten to B7.506

C3.203 [Rewritten—Changes in partnership sharing ratios—general]

Rewritten to B7.408

C3.204 [Rewritten—Changes in partnership sharing ratios—asset revalued in accounts]

Rewritten to B7.408

C3.205 [Rewritten—Changes in partnership sharing ratios—payments outside the accounts]

Rewritten to B7.408

C3.206 [Rewritten—Changes in partnership sharing ratios—assets held by partnership at 31 March 1982]

Rewritten to B7.408

C3.207 [Rewritten—Changes in partnership sharing ratios—shares and securities and land with development value]

Rewritten to B7.408

C3.208 [Rewritten—Changes in

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