Capital Gains Manual

CG65700C - Reliefs: Incorporation relief: contents

1. CG65700

   Introduction
2. CG65710

   Conditions for relief
3. CG65715

   Meaning of ‘business’
4. CG65720

   Consideration wholly or partly in exchange for shares and consideration other than in shares
5. CG65730

   Section 162A election for s incorporation relief to not apply (transfers before 6 April 2026)
6. CG65735

   Claim for incorporation relief (transfers from 6 April 2026 onwards)
7. CG65740

   Computation
8. CG65745

   Transfer of liabilities
9. CG65750

   Consideration wholly in shares
10. CG65755

    Consideration partly in shares
11. CG65760

    Consideration partly satisfied by sum credited to director's loan account
12. CG65765

    Relief restricted to cost of shares