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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

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