Assets held on 31 March 1982

Legislation/Regulatory – TCGA92 Sch. 3, para. 5, Sch. 4, para. 8
HMRC Guidance – CG16920 ; CG16983 ; CG17010

Base cost attribution

Commentary – Tax Reporter ¶520-100
Case Law – Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue.

General provisions

Legislation/Regulatory – TCGA92 s. 43
HMRC Guidance – CG12100 ; CG15230 ; CG16920 ; CG17251 ; CG17370 ; CG17484 ; CG34411 ; CG38860 ; CG55433 ; CG57866 ; CG71400

Indexation allowance

Legislation/Regulatory – TCGA92 s. 55(4)

Re-basing

Commentary – Tax Reporter ¶520-300