Allowable expenditure, determination

Allowable losses, effect on

Assets acquired no gain/no loss

Assets held at 31 March 1982

Assets held at 6 April 1965

Assets held on 31 March 1982

Generally

Shares or securities

Assets held on 6 April 1965 calculated before time apportionment

Building society shares

Business expansion scheme losses

Calculation

Call options

Calls on shares

Consideration for options

Conversions

Depreciatory transaction

Freezing

Freezing at April 1998

General provisions

Generally

Industrial and provident society shares

Intra-group transfers

Leases, mergers

Linked company financing

Losses

New holdings

Generally

Reorganisations

No gain/no loss disposal

Offshore funds

Part disposals

Part-disposals

Partnerships

Personal reliefs and allowances

Receipts not treated as disposals but affecting allowable expenditure

Reconstructions and amalgamations

Relevant allowable expenditure

Reorganisation of share capital

Reorganisations

Share pooling

Shares and securities

Taper relief

Unindexed gain or loss, meaning

Unit trusts

Withdrawal from 6 April 2008