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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Deferred consideration: shares and securities: list of examples

This section includes the following examples.

IMMEDIATE PAYMENT DEFERRED PAYMENT S 138A APPLIES PARAGRAPH NUMBERS
       
Immediate cash deferred shares Yes 58032
Immediate Shares deferred shares Yes 58040
Immediate cash and shares deferred shares Yes 58045
Immediate cash and shares deferred cash or shares No 58065
None deferred cash and shares applies only to part 58061
Immediate cash and shares deferred QCBs Yes 58071
Immediate cash and shares deferred QCBs and shares Yes 58075
Immediate QCBs deferred QCBs and shares Yes 58080
None deferred cash or shares pre 26 April 1988 ESC/27 applies 58052
Immediate cash and shares no deferred consideration received Yes 58101