Contents of Part C2
C2.1ÌýÌýÌýÌý Disposal consideration
C2.2ÌýÌýÌýÌý Allowable expenditure for capital gains
C2.3ÌýÌýÌýÌý Indexation allowance
C2.4ÌýÌýÌýÌý Part disposals
C2.5ÌýÌýÌýÌý Compensation and insurance receipts
C2.6ÌýÌýÌýÌý Assets held on 31 March 1982
C2.7ÌýÌýÌýÌý Shares and securities disposals—computational rules
C2.8ÌýÌýÌýÌý Shares and securities—special cases
C2.9ÌýÌýÌýÌý Wasting assets
C2.10ÌýÌýÌýÌý Options
C2.11ÌýÌýÌýÌý Land and interests in land
C2.12ÌýÌýÌýÌý Leases and capital gains tax
[C2.13]ÌýÌýÌýÌý [Removed]
Division C2.1ÌýÌýÌýÌý Disposal consideration
For updates affecting this Division please see Part C0 Updates
Disposal consideration and capital gains
C2.101 Disposal consideration for capital gains—overview
When a person disposes of an asset and makes a profit which is capital in nature the profit may be a taxable capital gain. For individuals they will pay capital gains tax on that gain, companies include the capital gain (known as a chargeable gain) in their total profits and pay corporation
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Web page updated on 17 Mar 2025 16:14