Abolition post-2011

Legislation/Regulatory – FA2008 s. 84, 85, Sch. 27
HMRC Guidance – CA14700 ; CA34600 ; CA35050

Bloodstock breeding

Commentary – Tax Reporter ¶274-000
HMRC Guidance – BIM55725

Disentitlement of allowance, anti-avoidance provision

Legislation/Regulatory – FA2003 s. 164(2)

Generally

Commentary – Hardman's Tax Rates and Tables ¶11-700 ; Tax Reporter ¶253-000

Land reflecting development value held on 6 April 1965

Legislation/Regulatory – TCGA92 Sch. 2, para. 13(c)
HMRC Guidance – CG12822 ; CG13850 ; CG15435 ; CG15455 ; CG15501 ; CG15510 ; CG15525 ; CG15528 ; CG15530 ; CG15531 ; CG15532 ; CG15550 ; CG15570 ; CG15572 ; CG15573 ; CG15574 ; CG15575 ; CG15576 ; CG15577 ; CG15578 ; CG15579 ; CG15585 ; CG15590 ; CG15600 ; CG15601 ; CG15602 ; CG15610 ; CG15611 ; CG16730 ; CG22220 ; CG27170 ; CG51633 ; CG51640 ; CG51641 ; CG51642 ; CG51656 ; CG71190 ; CG71400 ; CG71800 ; CG71850 ; CG72602 ; CG72603 ; CG72606 ; CG72607 ; CG72608 ; CG72620 ; CG72621 ; CG72624 ; SVM107090

Phasing out

Commentary – Tax Reporter ¶235-025 ; Tax Reporter ¶253-000 ; Tax Reporter ¶253-025

Value shifting

Legislation/Regulatory – SP D18