CG46500P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Depreciatory transactions: Contents

Groups of companies

Depreciatory transactions

1. CG46500

   Depreciatory transactions: outline
2. CG46510

   Depreciatory transactions: the issue being addressed
3. CG46520

   Depreciatory transactions: when the rule applies
4. CG46530

   Depreciatory transactions: types of depreciatory transaction
5. CG46540

   Depreciatory transactions: distributions out of post acquisition profits
6. CG46550

   Depreciatory transactions: material reduction in value
7. CG46560

   Depreciatory transactions: method of adjustment
8. CG46570

   Depreciatory transactions: compensating adjustments
9. CG46580

   Depreciatory transactions: dividend stripping in respect of 10% holdings