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Home / Simons-Taxes /Capital gains tax /Part C2 Computation of chargeable gains /Division C2.2 Allowable expenditure for capital gains /Restrictions on allowable expenditure for capital gains / C2.222 Assets acquired on disposal chargeable on short term gains

C2.222 Assets acquired on disposal chargeable on short term gains

Capital gains tax

Where an asset was acquired as a result of a disposal chargeable before 6 April 1971 to income tax on short

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E5.607 Corporate members

I7.323 APR and successions

D1.8101 Groups of companies

I4.142A Liabilities which are not discharged out of the estate

B4.130 Summary of OECD guidelines on arm's length principle

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

E5.406 Employees of European Union delegations—tax exemptions

I4.562 Sales and mortgages of reversionary interests

C2.902 Wasting assets—wasting of allowable expenditure

B2.315 The concept of wholly and exclusively

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

D6.711 Liquidation—capital gains implications

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares