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Home / Simons-Taxes / Capital gains tax / Part C2 Computation of chargeable gains / Division C2.6 Assets held on 31 March 1982

Division C2.6 Assets held on 31 March 1982

Capital gains tax

Division C2.6 Assets held on 31 March 1982

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C2.601 Assets held on 31 March 1982鈥攐verview

C2.601A Assets held on 31 March 1982鈥攔ebasing for capital gains tax

C2.602 Assets held on 31 March 1982鈥攔ebasing for corporation tax

C2.603 Assets held by a company on 31 March 1982鈥攅xceptions to rebasing (the kink test)

C2.604 Assets held by a company on 31 March 1982鈥攅lection for universal rebasing

C2.605 Assets held by a company on 31 March 1982鈥攇ains deferred on disposals before 6 April 1988

C2.606 Assets held by a company on 31 March 1982鈥攑art disposals

C2.607 Assets held by a company on 31 March 1982鈥攑rior no gain/no loss disposals

C2.609A Destinations for rewritten material

C2.610 Assets held by a company on 6 April 1965鈥攐verview

C2.611 Assets held by a company on 6 April 1965鈥攖ime apportionment

C2.612 Assets held by a company on 6 April 1965鈥攅lection for market value at 6 April 1965

C2.613 Assets held by a company on 6 April 1965鈥攑art disposals

C2.615 Destinations for rewritten material

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