Annual calculations

Generally

Method for making

Charge to tax

Chargeable events

Computation of gain

Exclusions

Permitted categories

Selection conditions

Gains on

Gains on, non-residents

Generally

Index categories

Index selection conditions

Let-out from charge

Meaning

Pre-17 March 1998

Property categories

Property selection conditions

Regulations, power to make

Total amount of excesses

Total amount of part surrender gains