General provisions General provisions

United Kingdom

1. 21Assets and disposals.
2. 22Disposal where capital sums derived from assets.
3. 23Receipt of compensation and insurance money not treated as a disposal.
4. 24Disposals where assets lost or destroyed, or become of negligible value.
5. 24AStructures and buildings contributions allowances: destruction of asset
6. 25Non-residents: deemed disposals.
7. 25ZAPostponing gain or loss under section 25(3): interests in UK land
8. 25ALong funding leases of plant or machinery: deemed disposals
9. 26Mortgages and charges not to be treated as disposals.
10. 26ATransfers in respect of dormant assets
11. 27Disposals in cases of hire-purchase and similar transactions.
12. 28Time of disposal and acquisition where asset disposed of under contract.
13. 28AContracts completed after ordinary notification period