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Summary

CHAPTER 1 : Taxation of Chargeable Gains @ Page 1 - 7 CHAPTER 2 : Gains & Losses @ Page 8 - 13 CHAPTER 3 : Assets and Disposals @ Page 14 - 27 CHAPTER 4 : Consideration & Allowable Expenditure @ Page 28 - 52 CHAPTER 5 : Assets Hold on 31 March 1982 @ Page 53 - 71 CHAPTER 6 : Corporation Tax : Indexation @ Page 72 - 75 CHAPTER 7 : Pooling & Identification @ Page 76 - 95 CHAPTER 8 : Obsolete relief : Taper relief @ Page 96 -446