Part 3 RPI disposals involving relevant high value disposalsF1

Repealed

1. Application of Part
2. Interpretation of Part
3. Computation of residential property gains or losses on the RPI disposal
4. Computation of residential property gains or losses on relevant high value disposal not within Case 1, 2 or 3 (or where an election is made)
5. Computation of residential property gains and losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)
6. Computation of balancing gains or losses on the RPI disposal
7. Computation of balancing gains or losses on relevant high value disposal not within Case 1, 2 or 3 (or where an election is made)
8. Computation of balancing gains or losses on relevant high value disposal within Case 1, 2 or 3 (and no election made)
9. Relevant high value disposal and “other” disposal are comprised in the disposal of land
10. Interest subsisting under contract for off-plan purchase