Chargeable gains Chargeable gains

1. 42Reallocation within group of gain or loss accruing under section 179
2. 43Roll-over of degrouping charge on business assets
3. 44Exemptions for disposals by companies with substantial shareholding
4. 45Share exchanges and company reconstructions
5. 46Taper relief: holding period for business assets
6. 47Taper relief: minor amendments
7. 48Use of trading losses against chargeable gains
8. 49Election to forgo roll-over relief on transfer of business
9. 50Shares acquired on same day: election for alternative treatment
10. 51Deduction of personal losses from gains treated as accruing to settlors
11. 52Capital gains tax: variation of dispositions taking effect on death