Part II OTHER PROVISIONS SUPPLEMENTARY TO SECTION 38F1

1. Computation of development gain in respect of disposal of interest in land after material development has been carried out
2. Computation of development gain in respect of disposal of interest in land reflecting expenditure on enhancement
3. Provisions supplementary to paragraphs 11 and 12
4. Computation of amount given by subsection (3)(c) of principal section in certain cases within [paragraph 9(4) of Schedule 5 to the Capital Gains Tax Act 1979 ]
5. Computation of development gains in connection with replacements of business assets
6. Replacement of business assets
7. Replacement of business assets: depreciating assets
8. Company amalgamations
9. Private residences
10. Transfer of business on retirement
11. Insurance companies
12. Chargeable gains in respect of mineral royalties
13. Computation of development gain in respect of disposal of interest in land with planning permission for the winning and working of minerals