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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Capital Gains manual: introduction and computation: indexation: disposals 30 November 1993 onward: contents

INTRODUCTION AND COMPUTATION

Indexation

Disposals 30 November 1993 onward

  1. CG17700
    Indexation: disposals 30/11/93p: Finance Act 1994
  2. CG17721
    Indexation: disposals 30/11/93p: unindexed gain, indexation allowance
  3. CG17730
    Indexation: disposals 30/11/93p: disposals following no gain/loss transfers
  4. CG17733
    Indexation: disposals 30/11/93p: no gain/loss transfers: share pools
  5. CG17740
    Indexation: disposals 30/11/93p: assets not held by transferor at 31/2/82
  6. CG17745
    Indexation: disposals 30/11/93p: previous no gain/loss transfer before 30/11/93
  7. CG17746
    Indexation: disposals 30/11/93p: previous no gain/loss transfer after 30/11/93
  8. CG17760
    Indexation: disposals 30/11/93p: assets held by transferor at 31/3/82
  9. CG17765
    Indexation: disposals 30/11/93p: assets held by transferor at 31/3/82
  10. CG17766
    Indexation: disposals 30/11/93p: rolled-up indexation to create loss
  11. CG17767
    Indexation: disposals 30/11/93p: rolled-up indexation to create loss
  12. CG17768
    Indexation: disposals 30/11/93p: rolled-up indexation to increase loss
  13. CG17800
    Indexation: disposals 30/11/93p: transitional relief: outline
  14. CG17820
    Indexation: disposals 30/11/93p: use of transitional relief
  15. CG17826
    Indexation: disposals 30/11/93p: use of transitional relief: example
  16. CG17830
    Indexation: disposals 30/11/93p: use of transitional relief: amount 94-95
  17. CG17831
    Indexation: disposals 30/11/93p: use of transitional relief: example
  18. CG17835
    Indexation: disposals 30/11/93p: transitional relief: indexation losses
  19. CG17840
    Indexation: disposals 30/11/93p: transitional relief: claims under S574
  20. CG17847
    Indexation: disposals 30/11/93p: transitional relief: claims under S574
  21. CG17850
    Indexation: disposals 30/11/93p: transitional relief: claims under S574
  22. CG17855
    Indexation: disposals 30/11/93p: transitional relief: losses in 94/95
  23. CG17870
    Indexation: disposals 30/11/93p: S574relief against income of other years
  24. CG17876
    Indexation: disposals 30/11/93p: transitional relief: example
  25. CG17880
    Indexation: disposals 30/11/93p: transitional relief: S161(3) claims