CG15082 - Deferred consideration: unascertainable: election for treatment of loss - layout of guidance
CG15080 | introduction |
CG15081 | outline of provisions |
CG15082 | layout of guidance |
CG15083 | basic requirements |
CG15084 | rights - five specified conditions |
CG15085 | further specified conditions - condition 1 |
CG15086 | further specified conditions - condition 2 |
CG15087 | condition 1- chargeable gain postponed |
CG15088 | within the charge to CGT for the year of the loss |
CG15089 | right to unascertainable consideration defined |
CG15090 | temporary non-residents |
CG15100 | effect of election under section 279A |
CG15101 | first year limit |
CG15102 | calculating the first year limit |
CG15103 | first year limit - further steps |
CG15104 | loss exceeds first year limit |
CG15105 | later eligible years |
CG15106 | effect of restriction of loss set-off |
CG15107 | examples of set off of losses |
CG15110 | example - gains and losses accruing in years later than the year of disposal of the asset |
CG15120 | necessary adjustments |
CG15121 | elections under section 279A |
CG15122 | information to be provided in the notice of election |
CG15123 | interaction with TCGA92/S138A |