Part 3 Main computation rulesF1

Repealed

1. Disposals to which this Part applies
2. Introduction to paragraphs 6 to 8
3. Assets held at 5 April 2015: default method
4. Modified application of paragraphs 5 to 7 where election made for straight-line time apportionment
5. Cases where asset acquired after 5 April 2015 or election made under paragraph 2(1)(b)
6. Interest subsisting under contract for off-plan purchase