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Home / Simons-Taxes /Capital gains tax /Part C2 Computation of chargeable gains /Division C2.3 Indexation allowance /Indexation allowance for companies / C2.302 Indexation allowance for companies—qualifying expenditure
Commentary

C2.302 Indexation allowance for companies—qualifying expenditure


Capital gains tax

Indexation allowance is given on a disposal by a company in respect of expenditure allowable in computing the unindexed gain:

  1. Ìý

    (a)ÌýÌýÌýÌý as acquisition expenditure1, or

  2. Ìý

    (b)ÌýÌýÌýÌý as improvement expenditure2, or

  3. Ìý

    (c)ÌýÌýÌýÌý as expenditure on preservation of title3, or

  4. Ìý

    (d)ÌýÌýÌýÌý as incidental costs of acquisition4

Expenditure which qualifies for indexation

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