Commentary

C3.707 Destinations for rewritten material

Capital gains tax
Capital gains tax | Commentary

C3.707 Destinations for rewritten material

Capital gains tax | Commentary

C3.707 Destinations for rewritten material

The list below details the destinations of rewritten content:

C3.702 [Rewritten—Irrecoverable loans to traders—relief for lenders and guarantors]

Rewritten to:

  1.  

    •     whether the loan is qualifying—C3.703

  2.  

    •     whether the loan is irrecoverable—C3.703A

  3.  

    •     whether a payment is made under guarantee—C3.703B

C3.706 [Rewritten—Exclusion of amounts subject to income tax or corporation tax]

Rewritten to C3.704 and C3.705.

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