CG12600P - Introduction and computation: chargeable assets: exemptions from the capital gains charge: contents

1. CG12600

   Exemptions: persons who are not chargeable
2. CG12602

   Currency in sterling, certain chattels, betting winnings
3. CG12605

   Exemptions: personal compensation or damages
4. CG12608

   Exemptions: gilt-edged securities, qualifying corporate bonds, certain National Savings products
5. CG12610

   Exemptions: Business Expansion Scheme shares
6. CG12613

   Exemptions: life assurance and deferred annuities
7. CG12614

   Exemptions: only or main residence
8. CG12615

   Exemptions: annuities, certain rights under a deed of covenant, certain debts
9. CG12618

   Exemptions: heritage property
10. CG12619

    Exemptions: chattels worth less than £6,000
11. CG12622

    Exemptions: foreign currency for personal expenditure, SAYE schemes
12. CG12624

    Exemptions: stock lending, gains of housing associations and self-build societies