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Schedule 8 F1

United Kingdom

  1. Previous no gain/no loss disposals
  2. Capital allowances
  3. Part disposals
  4. Assets derived from other assets
  5. Group transactions
  6. Close companies
  7. Private residence relief
  8. Replacement of business assets
  9. Apportionment of pre-1965 gains and losses
  10. Indexation allowance
  11. Elections under section 96(5): excluded disposals
  12. Elections under section 96(5): groups of companies

Annotations

Textual amendments

F1

Sch. 8 repealed (6.3.1992 with effect as mentioned in s. 289 of the repealing Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch.12 (with ss. 101(1), 201(3), 290, Sch. 11 paras. 22, 26(2), 27) subject to the amendments to Sch. 8 para. 1 (16.7.1992 and 19. 2.1993 as to the amendment to Sch. 8 para. 1(3)(a)) by Finance (No. 2) Act 1992 (c. 48), ss. 49(7)(10), 56, 77, Sch. 9 para. 20(2)(b); S.I. 1993/236, art.2, Sch. 17 paras. 5(8), 7