CG37300P - Capital Gains Manual: Trusts and Capital Gains Tax: Becoming absolutely entitled: general: Main occasions of absolute entitlement: Contents

TRUSTS AND CAPITAL GAINS TAX

Becoming absolutely entitled: general

Main occasions of absolute entitlement

1. CG37300

   Absolute entitlement: occasions of absolute entitlement
2. CG37301

   Absolute entitlement: occasions of absolute entitlement: general
3. CG37310

   Absolute entitlement: termination after specific period
4. CG37320

   Absolute entitlement: termination of life interest
5. CG37321

   Absolute entitlement: termination of life interest
6. CG37322

   Absolute entitlement: termination of life interest
7. CG37330

   Absolute entitlement: exercise of power to advance or appoint capital
8. CG37331

   Absolute entitlement: exercise of power to advance or appoint capital
9. CG37332

   Absolute entitlement: date of absolute entitlement
10. CG37340

    Absolute entitlement: main occasions: agreement to terminate trust
11. CG37350

    Absolute entitlement: main occasions: reaching a specified age
12. CG37360

    Absolute entitlement: contingencies: date of absolute entitlement
13. CG37370

    Absolute entitlement: valuation
14. CG37371

    Absolute entitlement: valuation
15. CG37372

    Absolute entitlement: valuation
16. CG37373

    Absolute entitlement: valuation