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    1. Home
    HMRC internal manual

    Capital Gains Manual

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    14 May 2025 - See all updates
    1. Back to contents

    CG17480P - Capital Gains manual: introduction and computation: indexation: examples for CG17350-17462: contents

    INTRODUCTION AND COMPUTATION

    Indexation

    Examples for CG17350-17462

    1. CG17480
      Indexation: example: asset acquired before 6/4/65
    2. CG17481
      Indexation: example: part-disposal
    3. CG17482
      Indexation: example: small part-disposal
    4. CG17483
      Indexation: example
    5. CG17484
      Indexation: example: wasting assets/assets derived from other assets
    6. CG17489
      Indexation: example: indexation and gifts hold-over relief
    7. CG17491
      Indexation: example: assets held at 31 March 1982
    8. CG17510
      Indexation: example: capital allowances equal the unadjusted loss
    9. CG17513
      Indexation: example: sale and leaseback
    10. CG17514
      Meaning of allowances that may be given
    11. CG17515
      Indexation: example: asset held at 31 March 1982
    12. CG17516
      Indexation: example: capital allowances exceed value on 31/3/82
    13. CG17517
      Indexation: example: chattel exemption and capital allowances

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