½Û×ÓÊÓƵ

Home / Simons-Taxes /Personal and employment tax /Part E1 Income tax /Division E1.15 Accrued income scheme /Accrued income scheme—general / E1.1506 Accrued income scheme—capital gains tax
Commentary

E1.1506 Accrued income scheme—capital gains tax


Personal and employment tax

Where the transfer of a security gives rise to an AIP or an AIL, adjustments are made to the computation of the chargeable gain or allowable loss arising from the transfer.

Where a security is transferred with accrued interest, see C2.6111:

  1. Ìý

    •ÌýÌýÌýÌý if the transferor is charged to income tax under ITA 2007, s 623 on an AIP, the

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 16:49