Appropriate mitigation steps

Capital gains tax liability, retention of funds to meet

Condition A

Condition B

Disposal proceeds, meaning

Failure to invest within 45 days

Grace period


Lock-up agreements

Statutory and legal bars

Income or gains treated as remitted


Mixed funds, investments made from

Money or other property used to make investments

Order of disposals etc.

Potentially chargeable event, meaning

Qualifying investments

Retention of funds to meet capital gains tax liability

Taking proceeds offshore or investing them

Tax deposits, cases involving

Temporary importation rule