Annual calculations

Generally

Legislation/Regulatory – ITTOIA2005 s. 475, 515
HMRC Guidance – IPTM3600 ; IPTM7125

Method for making

Legislation/Regulatory – ITTOIA2005 s. 522

Charge to tax

Legislation/Regulatory – SI 1999/1029 reg. 6

Chargeable events

Legislation/Regulatory – ITTOIA2005 s. 525 ; SI 1999/1029 reg. 6

Computation of gain

Legislation/Regulatory – SI 1999/1029 reg. 5

Exclusions

Permitted categories

Commentary – Tax Reporter ¶343-600

Selection conditions

Commentary – Tax Reporter ¶343-600

Gains on

Commentary – Tax Reporter ¶343-600 ; Tax Reporter ¶344-240 ; Tax Reporter ¶344-920

Gains on, non-residents

Legislation/Regulatory – ESC C33

Generally

Commentary – Essential Tax Companion ¶8815

Index categories

Legislation/Regulatory – ITTOIA2005 s. 518
HMRC Guidance – IPTM7735

Index selection conditions

Legislation/Regulatory – ITTOIA2005 s. 519

Let-out from charge

Legislation/Regulatory – ITTOIA2005 s. 517

Meaning

Legislation/Regulatory – ITTOIA2005 s. 475, 516 ; SI 1999/1029 reg. 4

Pre-17 March 1998

Legislation/Regulatory – SI 1999/1029 reg. 3

Property categories

Legislation/Regulatory – ITTOIA2005 s. 520
HMRC Guidance – IPTM7745

Property selection conditions

Legislation/Regulatory – ITTOIA2005 s. 521

Regulations, power to make

Legislation/Regulatory – ITTOIA2005 s. 526

Total amount of excesses

Legislation/Regulatory – ITTOIA2005 s. 523

Total amount of part surrender gains

Legislation/Regulatory – ITTOIA2005 s. 524