# LAM03000 – Calculation of 'I' Income and chargeable gains [LAM03000]

### Contents:

- [LAM03000] LAM03000 – Calculation of 'I' Income and chargeable gains
- [LAM03010] LAM03010 – Calculation of 'I' Income and chargeable gains: Income and gains within 'I': Overview of tax basis
- [LAM03020] LAM03020 – Calculation of 'I' Income and chargeable gains: FA12/S73 Steps 1 and 2: Computing 'I'- overview and identification of assets: FA12/S74-75
- [LAM03030] LAM03030 – Calculation of 'I' Income and chargeable gains: FA12/S73 Step 1: What is included as income: FA12/S74
- [LAM03040] LAM03040 – Calculation of 'I' Income and chargeable gains: Main sources of BLAGAB investment return – summarised tax treatment
- [LAM03050] LAM03050 – Calculation of 'I' Income and chargeable gains: Other potential sources of income and gains: intra-life company and intragroup transfers, substantial shareholdings exemption (SSE)
- [LAM03060] LAM03060 – Calculation of 'I' Income and chargeable gains: Loan relationships, derivative contracts and intangible fixed assets: non trading treatment of credits and deficits: FA12/S74(1): FA12/S88 : CTA09/S388-391
- [LAM03070] LAM03070 – Calculation of 'I' Income and chargeable gains: Derivatives not treated as loan relationships CTA09/Part 7: FA12/S74(1)(c)
- [LAM03080] LAM03080 – Calculation of 'I' Income and chargeable gains: Land and property- separate property business and losses from property business FA12/S74(1)(a)
- [LAM03090] LAM03090 – Calculation of 'I' Income and chargeable gains: Miscellaneous income and losses: FA12/S74(1)(j): FA12/S89
- [LAM03100] LAM03100 – Calculation of 'I' Income and chargeable gains: Stock lending and Repos: TCGA92/S263B-C, CTA09/S546
- [LAM03200] LAM03200 – Calculation of 'I' Income and chargeable gains: Step 2 FA12/S73: Calculating BLAGAB chargeable gains – an overview: FA12/S75
- [LAM03210] LAM03210 – Calculation of 'I' Income and chargeable gains: Box transfers: FA12/S116
- [LAM03220] LAM03220 – Calculation of 'I' income and chargeable gains: Life companies as chargeable gains group members
- [LAM03230] LAM03230 – Calculation of 'I' Income and chargeable gains: Transactions in shares: share pooling rules: FA12/S119-121
- [LAM03300] LAM03300 – Calculation of 'I' Income and chargeable gains: Collective investment schemes – annual deemed disposal: overview: TCGA92/S212
- [LAM03310] LAM03310 – Calculation of 'I' income and chargeable gains: Collective investment schemes annual deemed disposal – categories of funds: TCGA92/S212
- [LAM03320] LAM03320 – Calculation of 'I' Income and chargeable gains: Collective investment schemes not subject to TCGA92/S212
- [LAM03330] LAM03330 – Calculation of 'I' Income and chargeable gains: Spreading of deemed disposal gains: TCGA92/S212
- [LAM03340] LAM03340 – Calculation of 'I' Income and chargeable gains: Deemed disposals loss offset and carry back: TCGA92/S213(3)
- [LAM03350] LAM03350 – Calculation of 'I' Income and chargeable gains: Deemed disposals: cessation/transfer of business; seeding an authorised contractual scheme (ACS): losses on disposal to connected 'authorised fund manager'
- [LAM03400] LAM03400 – Calculation of 'I' Income and chargeable gains: FA12/S73 Step 2: Allowable losses that are not BLAGAB allowable losses: FA12/S95: TCGA92/210A
- [LAM03410] LAM03410 – Calculation of 'I' Income and chargeable gains: FA12/S73 Step 2: Calculating the shareholders' share of BLAGAB chargeable gains TCGA92/S210A(2)
- [LAM03420] LAM03420 – Calculation of 'I' Income and chargeable gains: FA12/S73 Step 2: Calculating the shareholders' share of BLAGAB allowable losses: TGGA92/S210A(6)-(9)
- [LAM03430] LAM03430 – Calculation of 'I' Income and chargeable gains: Unrelieved General Annuity Business (GAB) losses
- [LAM03500] LAM03500 – Calculation of 'I' Income and chargeable gains: FA12/S73 Step 3: Calculate deemed 'I-E' receipts FA12/S92
- [LAM03510] LAM03510 – Calculation of 'I' Income and chargeable gains: FA12/S73 Step 3: minimum profits test FA12/S93 and S94 adjustments
- [LAM03520] LAM03520 – Calculation of 'I' Income and chargeable gains: FA12/S73 Step 4: CTA09/S388 deduction for non-trading deficits
- [LAM03600] LAM03600 – Calculation of 'I' Income and chargeable gains: Chargeable gains from venture capital limited partnerships (VCIPs) TCGA92/SCH7AD: Overview
- [LAM03610] LAM03610 – Calculation of 'I' Income and chargeable gains: Chargeable gains from venture capital limited partnerships (VCIPs) TCGA92/SCH7AD: Acquisition cost of the deemed single asset
- [LAM03620] LAM03620 – Calculation of 'I' Income and chargeable gains: Chargeable gains from venture capital limited partnerships TCGA92/SCH7AD: Disposals
- [LAM03630] LAM03630 – Calculation of 'I' Income and chargeable gains: Chargeable gains from venture capital limited partnerships TCGA92/SCH7AD: Deemed disposals: computational rules for part-disposals
- [LAM03640] LAM03640 – Calculation of 'I' Income and chargeable gains: Chargeable gains from venture capital limited partnerships: Scope and conditions of TCGA92/SCH7AD
- [LAM03650] LAM03650 – Calculation of 'I' Income and chargeable gains: Chargeable gains from venture capital limited partnerships TCGA92/Sch7AD: Interaction with other legislation
- [LAM03700] LAM03700 – Calculation of 'I' Income and chargeable gains: Transactions in shares: share exchanges (where SSE does not apply)
- [LAM03710] LAM03710 – Calculation of 'I' Income and chargeable gains: Transactions in shares: Bed and breakfasting: TCGA92/210B
- [LAM03720] LAM03720 – Calculation of 'I' Income and chargeable gains: Transactions in shares: substantial shareholdings exemption (SSE) TCGA92/SCH7AC
- [LAM03730] LAM03730 – Calculation of 'I' Income and chargeable gains: Substantial shareholdings exemption (SSE): the interaction of the SSE rules and other life tax rules
- [LAM03740] LAM03740 – Calculation of 'I' Income and chargeable gains: Substantial shareholdings exemption (SSE) and chargeable gains on loan relationships and derivative contracts