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Division C1.3 Assets and disposals

Capital gains tax

Division C1.3 Assets and disposals

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C1.301 Definition of assets for capital gains purposes

C1.302 Capital gains鈥攑roperty coming to be owned without being acquired

C1.307 Meaning of chargeable disposal for capital gains

C1.308 Capital gains鈥攄isposals for no consideration

C1.309 Capital gains鈥攅nforcement of security

C1.309A Capital gains鈥攖ransfers in respect of dormant assets

C1.310 Capital gains鈥攃ontracts of hire purchase

C1.310A Capital gains鈥攍ong funding leases of plant and machinery

C1.311 Capital gains鈥攄isposals by way of gift

C1.319 Capital gains鈥攃apital sums derived from assets

C1.320 Capital gains鈥攍oss or destruction of assets

C1.321 Capital gains鈥攁ssets becoming of negligible value

C1.321A Capital gains鈥攊nvoluntary transfers of assets

C1.322 Capital gains鈥攖ime of disposal

C1.340 Destinations for rewritten material

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