CG15400P - Capital Gains manual: introduction and computation: computation: capital allowances: contents

INTRODUCTION AND COMPUTATION

Computation

Capital allowances

1. CG15400

   Capital allowances: computational changes
2. CG15405

   Capital allowances and renewals allowance: meaning
3. CG15410

   Capital allowances: assets disposed of at a loss
4. CG15415

   Capital allowances: plant and machinery
5. CG15420

   Capital allowances: assets disposed of at a loss: example
6. CG15421

   Capital allces: part-disposals: example
7. CG15425

   Capital allowances: asset acquired at capital allowance written down value
8. CG15430

   Capital allowances: part-disposals
9. CG15435

   Capital allowances: deemed disposals and reacquisitions
10. CG15440

    Capital allowances: wasting assets
11. CG15445

    Capital allowances: wasting assets qualifying for in full or in part
12. CG15450

    Capital allowances: wasting assets qualifying in part for: example
13. CG15451

    Capital allces: wasting assets qualifying for
14. CG15453

    Capital allces: wasting assets qualifying in part for: example
15. CG15455

    Capital allowances: deemed disposals and reacquisitions