CG46500P - Capital Gains Manual: Companies and Groups of Companies: Groups of companies: Depreciatory transactions: Contents

Groups of companies

Depreciatory transactions

  1. CG46500
    Depreciatory transactions: outline
  2. CG46510
    Depreciatory transactions: the issue being addressed
  3. CG46520
    Depreciatory transactions: when the rule applies
  4. CG46530
    Depreciatory transactions: types of depreciatory transaction
  5. CG46540
    Depreciatory transactions: distributions out of post acquisition profits
  6. CG46550
    Depreciatory transactions: material reduction in value
  7. CG46560
    Depreciatory transactions: method of adjustment
  8. CG46570
    Depreciatory transactions: compensating adjustments
  9. CG46580
    Depreciatory transactions: dividend stripping in respect of 10% holdings