CG13200P - Introduction and computation: occasions of charge: value shifting and depreciatory transactions: contents

INTRODUCTION AND COMPUTATION

Occasions of charge

Value shifting and depreciatory transactions

1. CG13200

   Value shifting/depreciatory transactions: general
2. CG13220

   Value shifting: TCGA92 S29: introduction
3. CG13230

   Value shifting: TCGA92 S29: scope
4. CG13260

   Value shifting: TCGA92 S30: general
5. CG13270

   Value shifting: TCGA92 S30: disposals
6. CG13273

   Value shifting: TCGA92 S30: tax-free benefit
7. CG13280

   Value shifting: TCGA92 S30: method of adjustment
8. CG13290

   Value shifting: TCGA92 S30: groups of companies