Chapter 2 Computation of chargeable gains and allowable losses (ss. 544-566)

Comparing proposed amendment...


In force	544. Interpretation and general (Chapter 2).
In force	545. Chargeable gains.
In force	545A. Share disposals and central securities depositories
In force	546. Allowable losses.
In force	546A. Restrictions on allowable losses.
In force	547. Disposals and acquisitions treated as made at market value.
In force	548. Valuation of assets.
In force	549. Transactions between connected persons.
In force	550. Assets disposed of in series of transactions.
In force	551. Exclusion from consideration for disposals of sums chargeable to income tax.
In force	552. Acquisition, enhancement and disposal costs.
In force	553. Interest charged to capital.
In force	554. Exclusion of expenditure by reference to income tax.
In force	555. Restriction of losses by reference to capital allowances and renewals allowances.
In force	556. Adjustment of allowable expenditure by reference to consumer price index.
In force	557. Part disposals.
In force	558. Part disposals before 6th day of April, 1978.
In force	559. Assets derived from other assets.
In force	560. Wasting assets.
In force	561. Wasting assets qualifying for capital allowances.
In force	562. Contingent liabilities.
In force	563. Consideration due after time of disposal.
In force	564. Woodlands.
In force	565. Expenditure reimbursed out of public money.
In force	566. Leases.

Previous Next

Document overview