CG16980P - Capital Gains manual: introduction and computation: rebasing to 31 March 1982: halving relief on deferred gains before 31 March 1982: contents

Rebasing to 31 March 1982

Halving relief on deferred gains before 31 March 1982

1. CG16980

   Rebasing for companies: halving relief for deferred gains pre-31/3/82: introduction
2. CG16983

   Rebasing for companies: halving relief for deferred charges: gains pre-31/3/82: gains rolled/held over
3. CG16989

   Rebasing: deferred charges: gains pre-31/3/82: list of provisions
4. CG17000

   Rebasing for companies: halving relief for deferred gains pre-31/3/82: example
5. CG17002

   Rebasing for companies: halving relief for deferred gains pre-31/3/82: no gain/no loss transfers
6. CG17010

   Rebasing for companies: halving relief for deferred gains pre-31/3/82: claims for relief
7. CG17033

   Rebasing for companies: halving relief for deferred gains pre-31/3/82: list of specified postponed charges
8. CG17060

   Rebasing for companies: halving relief for deferred gains before 31/03/82: other points