Assets held on 31 March 1982
Acquisition on no gain/no loss disposal
Apportionment of pre-1965 gains and losses
Assets derived from other assets
Capital allowances
Compensation or damages
Deferred charges on gains before 31 March 1982
Abolition of halving relief
Assets derived from other assets
Claims
Generally
Held-over charges
Postponed charges
Previous no gain/no loss disposals
Reduction of deduction or gain
Rolled-over charges
Disposal on or after 6 April 2008
Effect of election
Enhancement expenditure
Excluded disposals
General provisions
Gift hold-over relief
Groups of companies
Indexation allowance
Generally
Shares or securities
Valuation
Kink test comparison
Part disposals
Partnerships
Previous no gain/no loss disposals
Time-limits for election