Part 20

Companies' Chargeable Gains

• Part 20-01-01Capital Distribution derived from Chargeable Gain of Company Recovery of Tax from Shareholder (S-614)
• Part 20-01-02
  Company Reconstruction and Amalgamation Transfer of Assets (S-615)
  This manual is currently unavailable as it is being updated.
• Part 20-01-03
  Groups of Companies (section 616 Taxes Consolidation Act 1997)
  This manual is currently unavailable as it is being updated.
• Part 20-01-04Transfers of Assets, other than Trading Stock, within Group (S-617)

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• Part 20-01-05
  Transfers of Trading Stock, within Group (S-618)
  This manual is currently unavailable as it is being updated.
• Part 20-01-06Disposal Outside the Group (S-619)
• Part 20-01-07
  Replacement of Business Assets by Members of Group (S-620)
  This manual is currently unavailable as it is being updated.
• Part 20-01-08Depreciatory Transactions in Group (S-621)
• Part 20-01-09Dividend Stripping (section 622)

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• Part 20-01-10
  Company Ceasing to be Member of Group (S-623)
  This manual is currently unavailable as it is being updated.
• Part 20-01-11
  Exemption from Charge under section 623 in the case of Certain Mergers (section 624).
  This manual is currently unavailable as it is being updated.
• Part 20-01-12Shares in Subsidiary Member of Group (S-625)

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• Part 20-01-13
  Recovery of Tax from Other Members of a Group (S-626)
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• Part 20-01-14
  Exemption from Tax on Gains accruing on Certain Disposals of Shares (S-626B)
  This manual is currently unavailable as it is being updated.
• Part 20-01-15
  Treatment of Assets related to Shares (S-626C)
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• Part 20-02-01Exit Tax Provisions (S.627 - S.629C)

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• Part 20-02-02The contents of this manual are no longer relevant following the introduction of the new exit tax introduced by Finance Act 2018.

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• Part 20-02-03The contents of this manual are no longer relevant following the introduction of the new exit tax in Finance Act 2018. .

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• Part 20-02-04The contents of this manual are no longer relevant following the introduction of the new exit tax in FA 2018.

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