CIRD20000 - Reinvestment relief: general matters and conditions to be satisfied: contents

  1. CIRD20010
    Introduction
  2. CIRD20015
    Provisional entitlement to relief
  3. CIRD20020
    Outline of detailed guidance
  4. CIRD20025
    Comparison with CG roll-over relief
  5. CIRD20035
    By asset realised: chargeable intangible asset requirement: general
  6. CIRD20040
    By asset realised: chargeable intangible asset requirement: telecommunications assets and Lloyd’s syndicate capacity
  7. CIRD20050
    By asset realised: assets within CG code
  8. CIRD20060
    On realisation: proceeds test
  9. CIRD20070
    On realisation: exclusion of deemed realisations
  10. CIRD20080
    On realisation: part realisation of asset to related party
  11. CIRD20105
    By new asset: summary
  12. CIRD20110
    By new asset: time limits for reinvestment
  13. CIRD20120
    By new asset: expenditure must be capitalised
  14. CIRD20130
    By new asset: must be ‘chargeable intangible asset’
  15. CIRD20140
    By new asset: deemed acquisition: reacquisition of the same asset
  16. CIRD20150
    Form of claim