OT30440 - Capital gains: extension of ring fence: contents

1. OT30450

   Introduction
2. OT30451

   Material Disposals
3. OT30452

   Non Material Disposals
4. OT30453

   The Ring Fence Rules
5. OT30470

   Roll Over Relief
6. OT30471

   Assets used in connection with oil fields - Disposals made before 22 April 2009
7. OT30472

   Assets used in connection with oil fields - Disposals made on or after 22 April 2009
8. OT30473

   Assets used in connection with oil fields - Provisional claims for disposals on or after 22 April 2009
9. OT30474

   Assets used in connection with oil fields - Prevention of Double Claims
10. OT30475

    Assets used in connection with oil fields - Meaning of Ring fence investment and Disposal Consideration
11. OT30476

    Assets used in connection with oil fields - Disposals on or after 22 April 2009 - Qualification for Roll Over Relief
12. OT30477

    Assets used in connection with oil fields - Disposals on or after 22 April 2009 - Qualification for Relief under TCGA92\S153
13. OT30479

    Reinvestment after pre trading disposal