Actual disposal adjustments

Agricultural properties

Capital gains tax

Companies

Generally

Degrouping

Depreciatory transactions

Allowable loss

Dividend stripping

Generally

Losses

Disposal of shares or securities by a company

Disposal proceeds

Generally

Groups of companies

Asset-holding company leaving group

Disposals within followed by a disposal of shares

Distributions followed by a disposal of shares

Inland bearer instruments, stamp duty reserve tax

Pension schemes

Post-19 July 2011 disposals

Registered pension schemes

Reorganisation of share capital

Shares and securities

Shifting value within a group

Tax-free benefits

Generally

Mergers or divisions

Transitional provisions