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We Can Also Help You Decide On The Most Tax-Efficient Form For Your Enterprise, Help With Limited Company Formation, Setting Up Partnership
Our Start-Up Clients Benefit From Specialists Setting Up Bookkeeping, Registering For VAT, and Dealing with PAYE and NI
What Do Small Companies, Business Start-Ups, Sole Traders And The Small UK Subsidiaries Of Overseas Companies Have In Common
Annual Financial Statements Must Be Prepared In Line With The Companies Act And Accounting Standards To Give A True And Fair View Of The Company Affairs
We Carry Out A Voluntary Or Statutory Audit For Smaller Businesses, Growing Businesses, Charities, Pension Schemes, And For Quoted Companies
All Companies Must Comply With The Rules And Regulations Which Apply To Record Keeping And Accounts
Professional Reliable Offshore Bookkeeping, Offshore Accounting Services Right From Set-Up, Support, Maintenance And Consultancy
Spain Accountants- English Speaking Accountants In Spain. Advice On Setting Up A Business In England, Bookkeeping And Tax Returns
Online Company Registration Agent Offering Same-Day Company Formation
Corporation, LLC & Partnership Formation Services serving the states Nevada, Delaware, California, Texas, Florida and New York
Doing Business UK: Establish Foreign Branch or Subsidiary Company, Opening a New Branch Office
Northern Irish Company Formation, Irish Companies Registration Office, Limited Liability Partnership Registration
Starting Business in Republic of Ireland: Irish Company Formations Agent, Provision Irish Nominee Director, Europe Offshore Company Incorporation
UK Company with Bearer Shares are Shares which are not Represented by Share Certificate
Registration for VAT - How to Register for VAT, Apply for VAT Registration Number Online
Bookkeeping Services, Accounting Outsourcing - Bookkeeping Outsource, Low Cost Book Keeping Service
What Apostille Certificate, Official UK Apostille Service, Document Legalisation London FCO & Embassy Apostille Services
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E-Quick Package |
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£ 32.00 | No Annual Charges | |  |
This is our most popular package with UK residents, and includes:
The registration of your company from scratch using your own registered office address, and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;
The standard capital on formation is £1,000, this is divided into 1,000 ordinary shares valued at £1.00 each (it is not required to have all of the shares issued, but a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The following documents, which need to be printed and signed, will be emailed to you upon formation of your company:
A certificate of incorporation (requires PDF file reader);
The memorandum & articles of association (requires MS-Word file reader);
The first meeting of the board of directors (requires MS-Word file reader);
Share certificates and a company register.
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Economy Package |
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£ 82.00 | Annual Maintenance Fee £50.00 | |  |
This is our most popular package with EU residents, and includes:
The registration your company from scratch using one of our registered office addresses, and appoint your own candidates to the roles of director, secretary (if needed), and shareholder;
The standard capital on formation is £1,000, this is divided into 1,000 ordinary shares valued at £1.00 each (it is not required to have all of the shares issued, but a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The provision of a registered office address for 12 months is also included in the price of this package (our registered office address service is charged annually);
The following documents, which need to be printed and signed, will be emailed to you upon formation of your company:
A certificate of incorporation (requires PDF file reader);
The memorandum & articles of association (requires MS-Word file reader);
The first meeting of the board of directors (requires MS-Word file reader);
Share certificates and a company register.
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Premier Package |
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£ 131.95 | Annual Maintenance Fee £99.95 | |  |
This is another one very popular package for small and medium size businesses, such as those being run by a sole director from home, and for companies owned by overseas residents who still need a local registered office address but would rather not open local offices;
This package is often chosen by such customers, who are looking to minimise a sole director personal liability (and who are not quite familiar with the new UK corporate legislation), because this package includes a provision of a nominee secretary for 12 months. This package is also includes:
The registration your company from scratch using one of our registered office addresses, and appoint your own candidates to the roles of director, and shareholder;
The standard capital on formation is £1,000, this is divided into 1,000 ordinary shares valued at £1.00 each (it is not required to have all of the shares issued, but a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The provision of a registered office address for 12 months is included in the price of this package (our registered office address service is charged annually);
The provision of a nominee secretary for 12 months is also included in the price of this package (our nominee secretary service is charged annually);
The following hard bound copy of corporate documents, will be posted to you upon formation of your company:
A laminated copy of the certificate of incorporation of your company;
A hard bound copy of the memorandum and articles of association;
A hard bound copy of the minutes of the first meeting of directors;
Share certificates, and your company register.
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Deluxe Package |
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£ 256.95 | Annual Maintenance Fee £379.95 | |  |
The Deluxe business start-up package is our most popular package with international customers, and includes:
Incorporation of your company from scratch using one of our registered office addresses, our nominee director and nominee secretary, we will appoint your own candidate(s) to the role of shareholder;
The standard capital on formation is £1,000, this is divided into 1,000 ordinary shares valued at £1.00 each (it is not required to have all of the shares issued, but a minimum of one share must be issued);
The formation of a limited company usually takes as little as four to six hours from the time that your application and payment are received by Coddan;
The government fee for incorporation is included in the price of this package;
The provision of a registered office address for 12 months is included in the price of this package (our registered office address service is charged annually);
The provision of a nominee secretary for 12 months is included in the price of this package (our nominee secretary service is charged annually);
The provision of a nominee director for 12 months is also included in the price of this package (our nominee director service is charged annually);
The following two hard bound copies of corporate documents, will be posted to you upon formation of your company:
A laminated copy of the certificate of incorporation of your company;
A hard bound copy of the memorandum and articles of association;
A hard bound copy of the minutes of the first meeting of directors;
Share certificates, and your company register;
The general power of attorney signed by a nominee director;
Pre-signed, undated resignation letter from a nominee director;
The agreement for the provision of nominee service and indemnification of nominee.
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| Business Start-Up: Legal Requirements | |  |
A private company limited by shares in England and Wales must have at least one director, one shareholder, and may have a secretary.
You need at least one person to form this type of company. If there is only one director, and that director is a natural person in your company, that director can also act as the secretary.
A company must have at least one director who is a natural person. This requirement is met if the office of director is held by a natural person as a corporation sole or otherwise by virtue of an office.
You can register a sole director' company, if you are familiar with the secretaries duties and responsibilities, because all of them belongs to a sole director.
The directors and secretary of your company can also be shareholders.
The Companies Act imposes no restriction on the minimum age of company directors. However Companies House will actively discourage the appointment of anyone under the age of 16 from taking up a company directorship on the grounds that the individuals concerned may not fully understand the legal liabilities that go with the position and for the most part will not have the experience necessary to perform the duties of a company director.
Under the Companies Act 2006, there is no restriction on any or all of the members/shareholders being from an overseas country (i.e. outside the United Kingdom in terms of residency, domicile, citizenship, place of incorporation or all or any of those concepts).
There is no requirement for the officers of your company to be UK citizens or residents, nor for them to hold valid work permits.
Owning, or being an officer of a UK company does not, however, grant you any right to live or work in the UK if you are a foreign national.
Your company must have a registered office address within England or Wales; this is the official address of your company and will be on the public record as such.
Your company must hold its official company documents at its registered office address: its register of shareholders, and its constitutional documents.
So long as you maintain a registered office address in England or Wales, you can conduct your business from any place in the world: you do not have to run your business from your registered office address.
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 | Taxation of Chargeable Gains Act 19921992 c. 12 |
| | | © Crown Copyright 1992 Acts of Parliament printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament. The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users. It should be noted that the right to reproduce the text of Acts of Parliament does not extend to the Queen's Printer imprints which should be removed from any copies of the Act which are issued or made available to the public. This includes reproduction of the Act on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document. The text of this Internet version of the Act is published by the Queen's Printer of Acts of Parliament and has been prepared to reflect the text as it received Royal Assent. A print version is also available and is published by The Stationery Office Limited as the Taxation of Chargeable Gains Act 1992, ISBN 0105412929. To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available. |
| | | Taxation of Chargeable Gains Act 1992 | | | 1992 Chapter c. 12 |
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ARRANGEMENT OF SECTIONS
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| Part I | |
| Capital Gains Tax and Corporation Tax on Chargeable Gains | | General | | 1. | The charge to tax. | | | | Capital gains tax | | 2. | Persons and gains chargeable to capital gains tax, and allowable losses. | | 3. | Annual exempt amount. | | 4. | Rates of capital gains tax. | | 5. | Accumulation and discretionary settlements. | | 6. | Other special cases. | | 7. | Time for payment of tax. | | | | Corporation tax | | 8. | Company's total profits to include chargeable gains. | | | | Residence etc. | | 9. | Residence, including temporary residence. | | 10. | Non-resident with United Kingdom branch or agency. | | 11. | Visiting forces, agents-general etc. | | 12. | Foreign assets of person with foreign domicile. | | 13. | Attribution of gains to members of non-resident companies. | | 14. | Non-resident groups of companies. | | | |
| Part II | |
| General Provisions Relating to Computation of Gains and Acquisitions and Disposals of Assets | | I | | Introductory | | 15. | Computation of gains. | | 16. | Computation of losses. | | 17. | Disposals and acquisitions treated as made at market value. | | 18. | Transactions between connected persons. | | 19. | Deemed consideration in certain cases where assets disposed of in a series of transactions. | | 20. | Original market value and aggregate market value for purposes of section 19. | | | | II | | Assets and Disposals of Assets | | General provisions | | 21. | Assets and disposals. | | 22. | Disposal where capital sums derived from assets. | | 23. | Receipt of compensation and insurance money not treated as a disposal. | | 24. | Disposals where assets lost or destroyed, or become of negligible value. | | 25. | Non-residents: deemed disposals. | | 26. | Mortgages and charges not to be treated as disposals. | | 27. | Disposals in cases of hire-purchase and similar transactions. | | 28. | Time of disposal and acquisition where asset disposed of under contract. | | | | Value shifting | | 29. | General provisions. | | 30. | Tax-free benefits. | | 31. | Distributions within a group followed by a disposal of shares. | | 32. | Disposals within a group followed by a disposal of shares. | | 33. | Provisions supplementary to sections 30 to 32. | | 34. | Transactions treated as a reorganisation of share capital. | | | | III | | Computation of Gains: General Provisions | | Re-basing to 1982, and assets held on 6th April 1965 | | 35. | Assets held on 31st March 1982 (including assets held on 6th April 1965). | | 36. | Deferred charges on gains before 31st March 1982. | | | | Allowable deductions | | 37. | Consideration chargeable to tax on income. | | 38. | Acquisition and disposal costs etc. | | 39. | Exclusion of expenditure by reference to tax on income. | | 40. | Interest charged to capital. | | 41. | Restriction of losses by reference to capital allowances and renewals allowances. | | 42. | Part disposals. | | 43. | Assets derived from other assets. | | | | Wasting assets | | 44. | Meaning of "wasting asset". | | 45. | Exemption for certain wasting assets. | | 46. | Straightline restriction of allowable expenditure. | | 47. | Wasting assets qualifying for capital allowances. | | | | Miscellaneous provisions | | 48. | Consideration due after time of disposal. | | 49. | Contingent liabilities. | | 50. | Expenditure reimbursed out of public money. | | 51. | Exemption for winnings and damages etc. | | 52. | Supplemental. | | | | IV | | Computation of Gains: The Indexation Allowance | | 53. | The indexation allowance and interpretative provisions. | | 54. | Calculation of indexation allowance. | | 55. | Assets owned on 31st March 1982 or acquired on a no gain/no loss disposal. | | 56. | Part disposals and disposals on a no-gain/no-loss basis. | | 57. | Receipts etc. which are not treated as disposals but affect relevant allowable expenditure. | | | |
| Part III | |
| Individuals, Partnerships, Trusts and Collective Investment Schemes | | I | | Miscellaneous Provisions | | 58. | Husband and wife. | | 59. | Partnerships. | | 60. | Nominees and bare trustees. | | 61. | Funds in court. | | 62. | Death: general provisions. | | 63. | Death: application of law in Scotland. | | 64. | Expenses in administration of estates and trusts. | | 65. | Liability for tax of trustees or personal representatives. | | 66. | Insolvents' assets. | | 67. | Provisions applicable where section 79 of the Finance Act 1980 has applied. | | | | II | | Settlements | | General provisions | | 68. | Meaning of "settled property". | | 69. | Trustees of settlements. | | 70. | Transfers into settlement. | | 71. | Person becoming absolutely entitled to settled property. | | 72. | Termination of life interest on death of person entitled. | | 73. | Death of life tenant: exclusion of chargeable gain. | | 74. | Effect on sections 72 and 73 of relief under section 165 or 260. | | 75. | Death of annuitant. | | 76. | Disposal of interests in settled property. | | 77. | Charge on settlor with interest in settlement. | | 78. | Right of recovery. | | 79. | Provisions supplemental to sections 77 and 78. | | | | Migration of settlements, non-resident settlements and dual resident settlements | | 80. | Trustees ceasing to be resident in U.K. | | 81. | Death of trustee: special rules. | | 82. | Past trustees: liability for tax. | | 83. | Trustees ceasing to be liable to U.K. tax. | | 84. | Acquisition by dual resident trustees. | | 85. | Disposal of interests in non-resident settlements. | | 86. | Attribution of gains to settlors with interest in non-resident or dual resident settlements. | | 87. | Attribution of gains to beneficiaries. | | 88. | Gains of dual resident settlements. | | 89. | Migrant settlements etc. | | 90. | Transfers between settlements. | | 91. | Increase in tax payable under section 87 or 89(2). | | 92. | Qualifying amounts and matching. | | 93. | Matching: special cases. | | 94. | Transfers of settled property where qualifying amounts not wholly matched. | | 95. | Matching after transfer. | | 96. | Payments by and to companies. | | 97. | Supplementary provisions. | | 98. | Power to obtain information for purposes of sections 87 to 90. | | | | III | | Collective Investment Schemes and Investment Trusts | | 99. | Application of Act to unit trust schemes. | | 100. | Exemption for authorised unit trusts etc. | | 101. | Transfer of company's assets to investment trust. | | 102. | Collective investment schemes with property divided into separate parts. | | 103. | Restriction on availability of indexation allowance. | | | |
| Part IV | |
| Shares, Securities, Options etc. | | I | | General | | Share pooling, identification of securities, and indexation | | 104. | Share pooling: general interpretative provisions. | | 105. | Disposal on or before day of acquisition of shares and other unidentified assets. | | 106. | Disposal of shares and securities by company within prescribed period of acquisition. | | 107. | Identification of securities etc: general rules. | | 108. | Identification of relevant securities. | | 109. | Pre-April 1982 share pools. | | 110. | New holdings: indexation allowance. | | 111. | Indexation: building society etc. shares. | | 112. | Parallel pooling regulations. | | 113. | Calls on shares. | | 114. | Consideration for options. | | | | Gilt-edged securities and qualifying corporate bonds | | 115. | Exemptions for gilt-edged securities and qualifying corporate bonds etc. | | 116. | Reorganisations, conversions and reconstructions. | | 117. | Meaning of "qualifying corporate bond". | | | | Deep discount securities, the accrued income scheme etc. | | 118. | Amount to be treated as consideration on disposal of deep discount securities etc. | | 119. | Transfers of securities subject to the accrued income scheme. | | 120. | Increase in expenditure by reference to tax charged in relation to shares etc. | | | | Savings certificates etc. | | 121. | Exemption for government non-marketable securities. | | | | Capital distribution in respect of shares etc, | | 122. | Distribution which is not a new holding within Chapter II. | | 123. | Disposal of right to acquire shares or debentures. | | | | Close companies | | 124. | Disposal of shares: relief in respect of income tax consequent on shortfall in distributions. | | 125. | Shares in close company transferring assets at an undervalue. | | | | II | | Reorganisation of Share Capital, Conversion of Securities etc. | | Reorganisation or reduction of share capital | | 126. | Application of sections 127 to 131. | | 127. | Equation of original shares and new holding. | | 128. | Consideration given or received by holder. | | 129. | Part disposal of new holding. | | 130. | Composite new holdings. | | 131. | Indexation allowance. | | | | Conversion of securities | | 132. | Equation of converted securities and new holding. | | 133. | Premiums on conversion of securities. | | 134. | Compensation stock. | | | | Company reconstructions and amalgamations | | 135. | Exchange of securities for those in another company. | | 136. | Reconstruction or amalgamation involving issue of securities. | | 137. | Restriction on application of sections 135 and 136. | | 138. | Procedure for clearance in advance. | | 139. | Reconstruction or amalgamation involving transfer of business. | | 140. | Postponement of charge on transfer of assets to non-resident company. | | | | III | | Miscellaneous Provisions Relating to commodities, futures, options and other securities | | 141. | Stock dividends: consideration for new holding. | | 142. | Capital gains on certain stock dividends. | | 143. | Commodity and financial futures and qualifying options. | | 144. | Options and forfeited deposits. | | 145. | Call options: indexation allowance. | | 146. | Options: application of rules as to wasting assets. | | 147. | Quoted options treated as part of new holdings. | | 148. | Traded options: closing purchases. | | 149. | Rights to acquire qualifying shares. | | 150. | Business expansion schemes. | | 151. | Personal equity plans. | | | |
| Part V | |
| Transfer of Business Assets | | I | | General Provisions | | Replacement of business assets | | 152. | Roll-over relief. | | 153. | Assets only partly replaced. | | 154. | New assets which are depreciating assets. | | 155. | Relevant classes of assets. | | 156. | Assets of Class 1. | | 157. | Trade carried on by family company: business assets dealt with by individual. | | 158. | Activities other than trades, and interpretation. | | 159. | Non-residents: roll-over relief. | | 160. | Dual resident companies: roll-over relief. | | | | Stock in trade | | 161. | Appropriations to and from stock. | | | | Transfer of business to a company | | 162. | Roll-over relief on transfer of business. | | | | Retirement relief | | 163. | Relief for disposals by individuals on retirement from family business. | | 164. | Other retirement relief. | | | | II | | Gifts of Business Assets | | 165. | Relief for gifts of business assets. | | 166. | Gifts to non-residents. | | 167. | Gifts to foreign-controlled companies. | | 168. | Emigration of donee. | | 169. | Gifts into dual resident trusts. | | | |
| Part VI | |
| Companies, Oil, Insurance etc. | | I | | Companies | | Groups of companies | | 170. | Interpretation of sections 170 to 181. | | | | Transactions within groups | | 171. | Transfers within a group: general provisions. | | 172. | Transfer of United Kingdom branch or agency. | | 173. | Transfers within a group: trading stock. | | 174. | Disposal or acquisition outside a group. | | 175. | Replacement of business assets by members of a group. | | | | Losses attributable to depreciatory transactions | | 176. | Depreciatory transactions within a group. | | 177. | Dividend stripping. | | | | Companies leaving groups | | 178. | Company ceasing to be member of group: pre-appointed day cases. | | 179. | Company ceasing to be member of group: post-appointed day cases. | | 180. | Transitional provisions. | | 181. | Exemption from charge under 178 or 179 in the case of certain mergers. | | | | Restriction on indexation allowance for groups and associated companies | | 182. | Disposals of debts. | | 183. | Disposals of shares. | | 184. | Definitions and other provisions supplemental to sections 182 and 183. | | | | Non-resident and dual resident companies | | 185. | Deemed disposal of assets on company ceasing to be resident in U.K. | | 186. | Deemed disposal of assets on company ceasing to be liable to U.K. taxation. | | 187. | Postponement of charge on deemed disposal under section 185 or 186. | | 188. | Dual resident companies: deemed disposal of certain assets. | | | | Recovery of tax otherwise than from tax-payer company | | 189. | Capital distribution of chargeable gains: recovery of tax from shareholder. | | 190. | Tax on one member of group recoverable from another member. | | 191. | Tax on non-resident company recoverable from another member of group or from controlling director. | | | | Demergers | | 192. | Tax exempt distributions. | | | | II | | Oil and Mining Industries | | Oil exploration and exploitation | | 193. | Roll-over relief not available for gains on oil licences. | | 194. | Disposals of oil licences relating to undeveloped areas. | | 195. | Allowance of certain drilling expenditure etc. | | 196. | Interpretation of sections 194 and 195. | | 197. | Disposals of interests in oil fields etc: ring fence provisions. | | 198. | Replacement of business assets used in connection with oil fields. | | 199. | Exploration or exploitation assets: deemed disposals | | 200. | Limitation of losses on disposal of oil industry assets held on 31st March 1982. | | | | Mineral leases | | 201. | Royalties. | | 202. | Capital losses. | | 203. | Provisions supplementary to sections 201 and 202. | | | | III | | Insurance | | 204. | Policies of insurance. | | 205. | Disallowance of insurance premiums as expenses. | | 206. | Underwriters. | | 207. | Disposal of assets in premiums trust fund etc. | | 208. | Premiums trust funds: indexation. | | 209. | Interpretation, regulations about underwriters etc. | | 210. | Life assurance and deferred annuities. | | 211. | Transfers of business. | | 212. | Annual deemed disposal of holdings of unit trusts etc. | | 213. | Spreading of gains and losses under section 212. | | 214. | Transitional provisions. | | | | IV | | Miscellaneous Cases | | Building societies etc. | | 215. | Disposal of assets on amalgamation of building societies etc. | | 216. | Assets transferred from society to company. | | 217. | Shares, and rights to shares, in successor company. | | | | The Housing Corporation, Housing for Wales, Scottish Homes and housing associations | | 218. | Disposals of land between the Housing Corporation, Housing for Wales or Scottish Homes and housing associations. | | 219. | Disposals by Housing Corporation, Housing for Wales, Scottish Homes and certain housing associations. | | 220. | Disposals by Northern Ireland housing associations. | | | | Other bodies | | 221. | Harbour authorities. | | | |
| Part VII | |
| Other Property, Businesses, Investments etc. | | Private residences | | 222. | Relief on disposal of private residence. | | 223. | Amount of relief. | | 224. | Amount of relief: further provisions. | | 225. | Private residence occupied under terms of settlement. | | 226. | Private residence occupied by dependent relative before 6th April 1988. | | | | Employee share ownership trusts | | 227. | Conditions for roll-over relief. | | 228. | Conditions for relief: supplementary. | | 229. | The relief. | | 230. | Dwelling-houses: special provision. | | 231. | Shares: special provision. | | 232. | Chargeable event when replacement assets owned. | | 233. | Chargeable event when replacement property owned. | | 234. | Chargeable events when bonds owned. | | 235. | Information. | | 236. | Prevention of double charge. | | | | Superannuation funds, profit sharing schemes, employee trusts etc. | | 237. | Superannuation funds, annuities and annual payments. | | 238. | Approved profit sharing and share option schemes. | | 239. | Employee trusts. | | | | Leases | | 240. | Leases of land and other assets. | | 241. | Furnished holiday lettings. | | | | Part disposals | | 242. | Small part disposals. | | 243. | Part disposal to authority with compulsory powers. | | 244. | Part disposal: consideration exceeding allowable expenditure. | | | | Compulsory acquisition | | 245. | Compensation paid on compulsory acquisition. | | 246. | Time of disposal and acquisition. | | 247. | Roll-over relief on compulsory acquisition. | | 248. | Provisions supplementary to section 247. | | | | Agricultural land and woodlands | | 249. | Grants for giving up agricultural land. | | 250. | Woodlands. | | | | Debts | | 251. | General provisions. | | 252. | Foreign currency bank accounts. | | 253. | Relief for loans to traders. | | 254. | Relief for debts on qualifying corporate bonds. | | 255. | Provisions supplementary to section 254. | | | | Charities and gifts of non-business assets etc. | | 256. | Charities. | | 257. | Gifts to charities etc. | | 258. | Works of art etc. | | 259. | Gifts to housing associations. | | 260. | Gifts on which inheritance tax is chargeable etc. | | 261. | Section 260 relief: gifts to non-residents. | | | | Miscellaneous reliefs and exemptions | | 262. | Chattel exemption. | | 263. | Passenger vehicles. | | 264. | Relief for local constituency associations of political parties on reorganisation of constituencies. | | 265. | Designated international organisations. | | 266. | Inter-American Development Bank. | | 267. | Sharing of transmission facilities. | | 268. | Decorations for valour or gallant conduct. | | 269. | Foreign currency for personal expenditure. | | 270. | Chevening Estate. | | 271. | Other miscellaneous exemptions. | | | |
| Part VIII | |
| Supplemental | | 272. | Valuation: general. | | 273. | Unquoted shares and securities. | | 274. | Value determined for inheritance tax. | | 275. | Location of assets. | | 276. | The territorial sea and the continental shelf. | | 277. | Double taxation relief. | | 278. | Allowance for foreign tax. | | 279. | Foreign assets: delayed remittances. | | 280. | Consideration payable by instalments. | | 281. | Payment by instalments of tax on gifts. | | 282. | Recovery of tax from donee. | | 283. | Repayment supplements. | | 284. | Income tax decisions. | | 285. | Recognised investment exchanges. | | 286. | Connected persons: interpretation. | | 287. | Orders and regulations made by the Treasury or the Board. | | 288. | Interpretation. | | 289. | Commencement. | | 290. | Savings, transitionals, consequential amendments and repeals. | | 291. | Short title. |
| | | | | | Part I | | Quoted securities. |
| | | Part II | | Land reflecting development value. |
| | | | | | | | | | Part II | | The operation of the relief. |
| | | | Part I | | Agricultural property and settled property. |
| | | Part II | | Reductions in held-over gain. |
| | | | | | Part II | | Existing gilt-edged securities. |
| | | | | | Part II | | Other transitory provisions. |
| | | Part III | | Assets acquired before commencement. |
| | | Part IV | | Other general savings. |
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 | Prepared 20th September 2000 |
Taxation of Chargeable Gains Act 1992 is reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO. Publishing Rights: Coddan CPM Core Licence (HMSO) number is C02W0007897 issued on 25 November 2005 by HMSO Licensing Division (Core Licence.pdf Licence to reproduce public sector information).
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