CIRD20200 - Reinvestment relief: computation: contents
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CIRD20205Introduction
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CIRD20210Old asset chargeable intangible asset: complete realisation of asset: proceeds fully reinvested
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CIRD20220Old asset chargeable intangible asset: complete realisation of asset: proceeds not fully reinvested
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CIRD20230Old asset chargeable intangible asset: asset partly realised: remainder of asset realised after earlier part realisation
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CIRD20235Old asset chargeable intangible asset: asset partly realised: remainder of asset realised after earlier part realisation: examples
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CIRD20240Old asset within CG code
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CIRD20270Interaction with CG roll-over relief: circumstances where roll-over relief no longer available
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CIRD20280Interaction with CG roll-over relief: flowchart
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CIRD20285Interaction with CG roll-over relief: tabular summary
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CIRD20290Interaction with CG roll-over relief: hybrid claims
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CIRD20295Interaction with CG roll-over relief: hybrid claims: examples