Assets derived from other assets
Assets held on 31 March 1982
Legislation/Regulatory –
TCGA92 Sch. 3, para. 5, Sch. 4, para. 8
Base cost attribution
Commentary –
Tax Reporter ¶520-100
General provisions
Legislation/Regulatory –
TCGA92 s. 43
HMRC Guidance –
CG12100
;
CG15230
;
CG16920
;
CG17251
;
CG17370
;
CG17484
;
CG34380
;
CG38860
;
CG55433
;
CG57855
;
CG71400
Indexation allowance
Legislation/Regulatory –
TCGA92 s. 55(4)
Re-basing
Commentary –
Tax Reporter ¶520-300