Balancing gains and losses, computation of

Generally

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 2, para. 5 ; TCGA92 Sch. 4ZZC, Pt. 3, para. 16

Regular high value disposal (without election)

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 3, para. 18

Relevant high value disposal (with election)

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 3, para. 17

Interpretation

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 1, para. 2 ; TCGA92 Sch. 4ZZC, Pt. 3, para. 8

Introduction

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 1, para. 1

Off-plan purchase, interest subsisting under contract for

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 2, para. 6 ; TCGA92 Sch. 4ZZC, Pt. 3, para. 20

Part application

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 2, para. 3 ; TCGA92 Sch. 4ZZC, Pt. 3, para. 7

Relevant high value disposals are comprised in the disposal of land

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 3, para. 19

Residential property gains and losses, computation of

Generally

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 2, para. 4

Regular high value disposal (with election)

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 3, para. 10

RPI disposal

Legislation/Regulatory – TCGA92 Sch. 4ZZC, Pt. 3, para. 9