Associated disposals

Commentary – Key Data ¶7-040

Enterprise management incentive share disposals

Commentary – Key Data ¶7-050

Goodwill on incorporation

Commentary – Key Data ¶7-040

Joint ventures and partnerships

Commentary – Key Data ¶7-040

Lifetime limit

Commentary – Key Data ¶7-040

Personal company

Commentary – Key Data ¶7-040

Qualifying gains

Commentary – Key Data ¶7-040

Rate

Commentary – Key Data ¶7-000

Restrictions

Commentary – Key Data ¶7-040

Time limits

Commentary – Key Data ¶2-116