CG13700P - Introduction and computation: claims and elections: contents

INTRODUCTION AND COMPUTATION

Claims and elections

Throughout this manual, all legislative references are to the Taxation of ChargeableGains Act 1992 (“TCGA92”) unless otherwise stated. 

1. CG13700

   Claims and elections: introduction
2. CG13730

   Procedures for making a claim or election
3. CG13750

   Claims and elections: time limits