CG71400P - Capital Gains Manual: Land: Leases: Merger of leases: contents
LAND
Leases
Merger of leases
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CG71400Merger
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CG71401Leases: merger: allowable expenditure
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CG71402Leases: merger: allowable expenditure
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CG71403Leases: merger: allowable expenditure
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CG71404Leases: merger: valuation at 6/4/65or 31/3/82
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CG71405Leases: merger: interaction with time-apportionment
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CG71406Leases: merger: indexation allowance: disposals pre-29/6/92
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CG71407Leases: merger: indexation allowance: disposals pre-29/6/92
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CG71408Leases: merger: indexation allowance: disposals 29/6/92: EScD42
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CG71409Leases: merger: indexation allowance: disposals 29/6/92: EScD42
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CG71410Leases: merger: indexation allowance: disposals 29/6/92: EScD42
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CG71411Leases: merger: indexation allowance: disposals 29/6/92: EScD42
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CG71420Leases: merger: example: merger of leases: disposal pre-29/6/92
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CG71421Leases: merger: disposal pre-29/6/92: original lease held at 6/4/65
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CG71422Leases: merger of leases: disposal 29/6/92+: ESC D42
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CG71423Leases: merger of leases: disposal 29/6/92+: ESC D42