Assets held on 6 April 1965
Apportionment, straightline growth or gain or loss over period of ownership
Capital allowances
Close companies, assets transferred to
Commodities
Compensation and insurance money
Conversion of securities
Election for valuation
Elections
Groups of companies, principal company
Pooling
Valuation
General provisions
Indexation allowance calculated before time apportionment
Land reflecting development value
Land with development value
Quoted securities
Reorganisation of share capital
Restriction of gain or loss by reference to actual cost
Unquoted shares
Valuation, time-limit for election