TCGA92/S28, TCGA92/S246, TCGA92/S22 (2) & TCGA92/S71 (1)

The rules governing the date of a disposal depend on the nature of the disposal.

If the disposal is made under an unconditional contract the date of disposal is the date the contract is made. It is not the later date when the asset is conveyed or transferred to the purchaser.

If the contract is conditional the date of disposal is the date all of the conditions are satisfied.

Contracts are covered in more detail in CG14261+.

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