Part 1 Capital gains tax and corporation tax on chargeable gains
- s.1 Capital gains tax 7 cases
- s.2 Corporation tax on chargeable gains 13 cases
Part II General Provisions relating to computation of gains and acquisitions and disposals of assets
- s.15 Computation of gains 4 cases
- s.16 Computation of losses 6 cases
- s.17 Disposals and acquisitions treated as made at market value 4 cases
- s.21 Assets and disposals 6 cases
- s.22 Disposal where capital sums derived from assets 7 cases
- s.24 Disposals where assets lost or destroyed, or become of negligible value 3 cases
- s.28 Time of disposal and acquisition where asset disposed of under contract 10 cases
- s.37 Consideration chargeable to tax on income 8 cases
- s.38 Acquisition and disposal costs etc 12 cases
- s.39 Exclusion of expenditure by reference to tax on income 6 cases
Part III Individuals, partnerships, trusts and collective investment schemes etc
- s.60 Nominees and bare trustees 10 cases
- s.62 Death: general provisions 4 cases
- s.65 Liability for tax of trustees or personal representatives 3 cases
- s.68 Meaning of “settled property" 3 cases
- s.69 Trustees of settlements 5 cases
- s.71 Person becoming absolutely entitled to settled property 8 cases
- s.80 Trustees ceasing to be resident in U.K 3 cases
- s.86 Attribution of gains to settlors with interest in non-resident or dual resident settlements 8 cases
- s.87 Non-UK resident settlements: attribution of gains to beneficiaries 3 cases
- s.99 Application of Act to unit trust schemes 3 cases
Part IV Shares, securities, options etc.
- s.115 Exemptions for gilt-edged securities and qualifying corporate bonds etc 10 cases
- s.116 Reorganisations, conversions and reconstructions 5 cases
- s.117 Meaning of “qualifying corporate bond" 7 cases
- s.122 Distribution which is not a new holding within Chapter II 3 cases
- s.126 Application of sections 127 to 131 4 cases
- s.127 Equation of original shares and new holding 7 cases
- s.128 Consideration given or received by holder 3 cases
- s.132 Equation of converted securities and new holding 8 cases
- s.135 Exchange of securities for those in another company 9 cases
- s.136 Scheme of reconstruction involving issue of securities 5 cases
- s.137 Restriction on application of sections 135 and 136 : anti-avoidance 5 cases
- s.144 Options and forfeited deposits 3 cases
- s.144ZA Application of market value rule in case of exercise of option 3 cases
Part V Transfer of business assets , business asset disposal relief and investors' relief
- s.152 Roll-over relief 3 cases
- s.155 Relevant classes of assets 3 cases
- s.161 Appropriations to and from stock 3 cases
- s.165 Relief for gifts of business assets 8 cases
- s.167 Gifts to foreign-controlled companies 3 cases
Part VI Companies, oil, insurance etc.
- s.170 Interpretation of sections 171 to 181 6 cases
- s.171 Transfers within a group: general provisions 5 cases
- s.171A Election to reallocate gain or loss to another member of the group 4 cases
- s.179 Company ceasing to be member of group: post-appointed day cases 3 cases
- s.185 Deemed disposal of assets on company ceasing to be resident in U.K 3 cases
Part VII Other property, businesses, investments etc.
- s.222 Relief on disposal of private residence 7 cases
- s.239 Disposals to trustees of employee trusts 4 cases
- s.251 General provisions 4 cases
- s.253 Relief for loans to traders 4 cases
Part VIII Supplemental
- s.272 Valuation: general 7 cases
- s.286 Connected persons: interpretation 6 cases
- s.288 Interpretation 6 cases