CG73300P - Capital Gains Manual: Land: National heritage: Contents

LAND

National heritage

1. CG73300

   National heritage: background
2. CG73301

   National heritage: Capital Gains Tax reliefs
3. CG73310

   National heritage: section 258TCGA: qualifying assets
4. CG73320

   National heritage: section 258(3) and (4) TCGA: no gain/no loss transfers
5. CG73325

   National heritage: section 258(5) and (6) TCGA: disposal of assets subject to undertakings
6. CG73327

   National heritage: section 258(5) TCGA: breach of undertaking
7. CG73330

   National heritage: section 258(2)(a) TCGA: exemption for sales by private treaty to museums etc
8. CG73335

   National heritage: section 258(2)(b) TCGA: exemption for assets taken in satisfaction of IHT due
9. CG73340

   National heritage: section 258TCGA: 'douceur'
10. CG73400

    National heritage: hold-over relief: other disposals of heritage property