CG17350P - Capital Gains manual: introduction and computation: indexation: more complicated computations from 6.4.88: contents

INTRODUCTION AND COMPUTATION

Indexation

More complicated computations from 6.4.88

1. CG17350

   Indexation: from 6/4/88: time-apportionment
2. CG17352

   Indexation: from 6/4/88: part-disposals
3. CG17360

   Indexation: from 6/4/88: small part-disposals
4. CG17370

   Indexation: from 6/4/88: assets derived from other assets
5. CG17380

   Indexation: from 6/4/88: wasting assets
6. CG17390

   Indexation: from 6/4/88: held-over gains
7. CG17400

   Indexation: from 6/4/88: no gain/loss cases: treatment of transferor
8. CG17402

   Indexation: from 6/4/88: no gain/loss cases: treatment of transferee
9. CG17404

   Indexation: from 6/4/88: options
10. CG17405

    Indexation: from 6/4/88: assets held at 31/3/82
11. CG17430

    Capital allowances - restriction of losses
12. CG17434

    Indexation: from 6/4/88: Machinery/Plant
13. CG17442

    Indexation: from 6/4/88: capital allowances: part-disposals
14. CG17450

    Indexation: from 6/4/88: capital allowances: indexed/unindexed loss