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