Obsolete statements relating to tax on Capital Gains (individuals and companies)
Published 1 January 2014
© Crown copyright 2014
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| Title | Year | Ref | Notes |
|---|---|---|---|
| Capital Gains Tax: exercise of a power of appointment over settled property | 1978 | SP07/78 | |
| Family company: sale of assets in anticipation of liquidation | 1979 | SP05/79 | |
| Closure of business followed by sale of assets or liquidation of company | 1979 | SP06/79 | |
| Exercise of a power of appointment over settled property | 1981 | SP09/81 | Superseded by SP7/84 |
| Indexation | 1982 | SP03/82 | |
| Relief for losses on loans to traders: time limit for claims | 1983 | SP03/83 | Superseded by ESC D36 |
| Division of a company on a share for share basis | 1985 | SP05/85 | |
| Rebasing elections | 1989 | SP02/89 | Superseded by SP4/92 |
| Compulsory acquisition of freehold reversion by tenant | 1990 | SP07/90 | Superseded by SP13/93 |
| Allowable expenditure: expenses incurred by personal representatives and corporate trustees - see SP2/04 | 1994 | SP8/94 | Superseded by SP 2/04 |
| Title | Year | Ref | Notes |
|---|---|---|---|
| Superannuation funds | D02 | ||
| Short delay by owner-occupier in taking up residence: sections 222-224, TCGA 1992 (sections 101-103, CGTA 1979) | D04 | Replaced by ESC D49 | |
| Partnerships: assets owned by individuals | D05 | ||
| Houses owned by occupants of tied accommodation | D08 | ||
| Residence exemption: separated couples | D09 | ||
| Asset of negligible value: time limit for claims | D13 | Superseded by ESC D28 | |
| Division of a company on a share for share basis | D14 | Superseded by SP5/85 | |
| Accommodation let by owner-occupier | D15 | Superseded by SP14/80 | |
| Finance Act 1965, section 29(2) | D17 | ||
| Retirement relief - change in business during 10 years before disposal | D20 | ||
| Transfer of a business to a company | D22 | Superseded by ESC D22 |