# Introduction and computation: occassions of charge: capital sums derived from assets [CG12940P]

### Contents:

- [CG12940P] Introduction and computation: occassions of charge: capital sums derived from assets
- [CG12940] Capital sums derived from assets: section 22 TCGA 1992
- [CG12945] Capital sums derived from assets: section 22 TCGA 1992: the charge to tax
- [CG12948] Capital sums derived from assets: section 22 (1)(a) TCGA 1992: compensation
- [CG12950] Capital sums derived from assets: section 22 (1)(b) TCGA 1992: insurance receipts
- [CG12952] Capital sums derived from assets: section 22 (1)(c) TCGA 1992: forfeiture or surrender of rights
- [CG12955] Capital sums derived from assets: section 22 (1)(d) TCGA 1992: use or exploitation of assets
- [CG12960] Capital sums derived from assets: section 22(2) TCGA 1992: time of disposal
- [CG12965] Capital sums derived from assets: interaction of sections 22 and 24 TCGA 1992
- [CG12970] Capital sums derived from assets: interaction of sections 22(1) and 251(1) TCGA 1992
- [CG12975] Capital sums derived from assets: section 22 TCGA 1992: meaning of 'owner'
- [CG12980] Capital sums derived from assets: section 22 TCGA 1992: meaning of 'capital sum'
- [CG12985] Capital sums derived from assets: section 22(1) TCGA 1992: meaning of 'derived from assets'
- [CG12990] Capital sums derived from assets: section 22(1) TCGA 1992: capital sums derived from 'rights'
- [CG12995] Capital sums derived from assets: section 22(1) TCGA 1992: statutory rights
- [CG13000] Capital sums derived from assets: section 22(1) TCGA 1992: contractual rights
- [CG13010] Capital sums derived from assets: section 22(1) TCGA 1992: contractual rights: warranty and indemnity payments
- [CG13015] Capital sums derived from assets: section 22(1) TCGA 1992: rights of action
- [CG13020] Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33
- [CG13021] Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: claims for extension of Paragraph 11
- [CG13022] Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: Claims received before a return is due
- [CG13023] Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: claims received with a return
- [CG13024] Capital sums derived from assets: section 22(1) TCGA 1992: extra statutory concession D33 amended from 27 January 2014: reviewing a claim
- [CG13025] Incentive payments by financial institutions: introduction
- [CG13026] Incentive payments by financial institutions: cashbacks: background
- [CG13027] Incentive payments/financial institutions: cashbacks: contractual rights
- [CG13028] Incentive payments/financial institutions: other inducements
- [CG13029] Incentive payments/financial institutions: other inducements: specific points