Capital Gains Manual

CG16700C - Introduction and computation: rebasing to 31 March 1982: contents

1. CG16700

   Introduction
2. CG16730

   Kink test- two computations must be made
3. CG16740

   Kink test - examples
4. CG16760

   Elections - introduction
5. CG16780

   Elections - other points
6. CG16850

   Elections - avoidance
7. CG16880

   no gain/loss disposals
8. CG16882

   examples
9. CG16900

   Introduction and computation: rebasing to 31 March 1982: capital allowances
10. CG16920

    Assets derived from other assets
11. CG16940

    Rebasing following part-disposal
12. CG16960

    Rebasing following 'small' part-disposal
13. CG16980P

    halving relief on deferred gains before 31 March 1982: contents