CG60201c - CAPITAL GAINS MANUAL: Contents
RELIEFS
| CG60201+ | Introduction |
| CG60250+ | Replacement of business assets (roll-over relief) |
| CG61800+ | Relief on disposals of land by local constituency associations of political parties on reorganisations of constituencies |
| CG61900+ | Relief on compulsory acquisition of land |
| CG61970+ | Relief on transfers of shares to approved Share Incentive Plan |
| CG62000+ | Employee Share Ownership Trusts |
| CG62200+ | Reinvestment relief |
| CG62800+ | Enterprise Investment Scheme |
| CG63200+ | Retirement relief |
| CG63950+ | Entrepreneurs’ Relief |
| CG64200+ | Private residence relief |
| CG65700+ | Transfer of a business to a company |
| CG65900+ | Losses on loans to traders (including payments under a guarantee and qualifying corporate bonds) |
| CG66400+ | Foreign tax and double taxation relief |
| CG66450+ | Capital Gains Tax and gifts |
| CG67500+ | Charities and Capital Gains Tax |
| CG67600+ | Registered trade unions |
| CG67650+ | Retirement benefits schemes |
