CG73300P - Capital Gains Manual: Land: National heritage: Contents

LAND

National heritage

  1. CG73300
    National heritage: background
  2. CG73301
    National heritage: Capital Gains Tax reliefs
  3. CG73310
    National heritage: section 258TCGA: qualifying assets
  4. CG73320
    National heritage: section 258(3) and (4) TCGA: no gain/no loss transfers
  5. CG73325
    National heritage: section 258(5) and (6) TCGA: disposal of assets subject to undertakings
  6. CG73327
    National heritage: section 258(5) TCGA: breach of undertaking
  7. CG73330
    National heritage: section 258(2)(a) TCGA: exemption for sales by private treaty to museums etc
  8. CG73335
    National heritage: section 258(2)(b) TCGA: exemption for assets taken in satisfaction of IHT due
  9. CG73340
    National heritage: section 258TCGA: 'douceur'
  10. CG73400
    National heritage: hold-over relief: other disposals of heritage property