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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG70200C
  3. CG71700C
  4. CG71740P

Capital Gains Manual: Land: Mineral leases and royalties: Mineral leases: terminal loss relief: contents

Mineral leases and royalties

Mineral leases: terminal loss relief

  1. CG71740
    Mineral leases: terminal loss relief: introduction
  2. CG71742
    Mineral leases: terminal loss relief: persons eligible to claim
  3. CG71750
    Mineral leases: terminal loss relief: expiry or termination of lease
  4. CG71751
    Mineral leases: terminal loss relief: effect of claim
  5. CG71757
    Mineral leases: terminal loss relief: example
  6. CG71770
    Mineral leases: terminal loss relief: disposal of land
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