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1. Contents
2. CG50200C

CG53000P - Capital Gains Manual: Shares and Securities: Substantial shareholdings exemption: contents

SHARES AND SECURITIES

Substantial shareholdings exemption

1. CG53000 Substantial shareholdings exemption: introduction - background and main table of contents
2. CG53005 Substantial shareholdings exemption: introduction - brief summary of basic structure and meaning of general terms used
3. CG53006 Substantial shareholdings exemption: interpretation - company, group, subgroup, holding company and 51% subsidiary
4. CG53007 Substantial shareholdings exemption: interpretation - trade
5. CG53008 Substantial shareholdings exemption: interpretation - twelve month period
6. CG53009 Substantial shareholdings exemption: interpretation - interest in shares
7. CG53010 Substantial shareholdings exemption: interpretation - asset related to shares
8. CG53015 Substantial shareholdings exemption: introduction - the legislation
9. CG53011 Substantial Shareholdings Exemption: Qualifying Institutional Investors
10. CG53065 Substantial shareholdings exemption: introduction - the commencement provisions
11. CG53070 Substantial shareholdings exemption: introduction - the substantial shareholding requirement
12. CG53072 Substantial shareholdings exemption: the substantial shareholding requirement - the minimum size of the shareholding
13. CG53073 additional definition of substantial shareholding where investee co owned by Qualifying Institutional Investors.
14. CG53074 Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of shares held by group companies
15. CG53076 Substantial shareholdings exemption: the substantial shareholding requirement - effect of liquidation
16. CG53078 Substantial shareholdings exemption: the substantial shareholding requirement - the period over which a substantial shareholding must be held
17. CG53080 Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
18. CG53080A Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
19. CG53080B Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when shares held
20. CG53080C Substantial shareholdings exemption: the substantial shareholding requirement - aggregation of periods when trade assets held
21. CG53082 Substantial shareholdings exemption: the substantial shareholding requirement - effect of repurchase agreement and stock lending arrangements
22. CG53100 Substantial shareholdings exemption: introduction - the trading company/group/subgroup requirements
23. CG53102 Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investing company
24. CG53104 Substantial shareholdings exemption: the trading company/group/subgroup requirements - the investee company
25. CG53106 Substantial shareholdings exemption: the trading company/group/subgroup requirements - the qualifying period
26. CG53108 Substantial shareholdings exemption: the trading company/group/subgroup requirements - aggregation of periods
27. CG53110 Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading company
28. CG53112 Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading group and trading subgroup
29. CG53113 Substantial shareholdings exemption: the trading company/group/subgroup requirements - trading activities
30. CG53113A Substantial shareholdings exemption: the trading company/group/subgroup requirements - trade
31. CG53113B Substantial shareholdings exemption: the trading company/group/subgroup requirements - in the course of, or for the purposes of, a trade
32. CG53113C Substantial shareholdings exemption: the trading company/group/subgroup requirements - preparing to carry on a trade
33. CG53113D Substantial shareholdings exemption: the trading company/group/subgroup requirements - acquiring or starting to carry on a trade, or acquiring shares in a trading company
34. CG53113E Substantial shareholdings exemption: the trading company/group/subgroup requirements - as soon as is reasonably practicable in the circumstances
35. CG53114 Substantial shareholdings exemption: the trading company/group/subgroup requirements - special rules for joint venture companies
36. CG53116 Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial
37. CG53116A Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - income from non-trading activities
38. CG53116B Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the asset base of the company
39. CG53116C Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - expenses incurred, or time spent, by officers and employees of the company in undertaking its activities
40. CG53116D Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - the company's history
41. CG53116E Substantial shareholdings exemption: the trading company/group/subgroup requirements – when are non-trading activities substantial – interest in an entity that does not have issued share capital
42. CG53117 Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - shares and other assets held otherwise than as investments
43. CG53118 Substantial shareholdings exemption: the trading company/group/subgroup requirements - when are non-trading activities substantial - investments in Corporate Venturing Schemes (CVS)
44. CG53119 Substantial shareholdings exemption: the trading company/group/subgroup requirements - surplus trading property
45. CG53120 Substantial shareholdings exemption: the trading company/group/subgroup requirements - dealing with requests for opinions on the trading status of companies, groups and subgroups
46. CG53150 Substantial shareholdings exemption: introduction - the exemptions available
47. CG53155 Substantial shareholdings exemption: the exemptions available - the main exemption for shares and interests in shares
48. CG53160 Substantial shareholdings exemption: the exemptions available - the subsidiary exemption for assets related to shares
49. CG53165 Substantial shareholdings exemption: the exemptions available - the subsidiary exemption where the conditions for the main exemption were previously met
50. CG53167 Qualifying Institutional Investors
51. CG53170 Substantial shareholdings exemption: the exemptions available - application of exemption in priority to no disposal rules
52. CG53170A Substantial shareholdings exemption and Share Reorganisations
53. CG53175 Substantial shareholdings exemption: anti-avoidance rule - identification and handling of cases
54. CG53180 Substantial shareholdings exemption: anti-avoidance rule - the legislation
55. CG53185 Substantial shareholdings exemption: anti-avoidance rule - further guidance
56. CG53190 Substantial shareholdings exemption: the exemptions available - other cases excluded from exemption
57. CG53200 Substantial shareholdings exemption: introduction - interaction with other legislation
58. CG53205 Substantial shareholdings exemption: interaction with other legislation - meaning of chargeable shares and chargeable assets
59. CG53210 Substantial shareholdings exemption: interaction with other legislation - negligible value claims
60. CG53215 Substantial shareholdings exemption: interaction with other legislation - reorganisation involving held over gain - section 116(10) TCGA 1992
61. CG53220 Substantial shareholdings exemption: interaction with other legislation - recovery of postponed charge - section 140(4) TCGA 1992
62. CG53225 Substantial shareholdings exemption: interaction with other legislation - appropriation of asset to trading stock
63. CG53230 Substantial shareholdings exemption: interaction with other legislation - recovery of held-over gain - section 165TCGA 1992
64. CG53235 Substantial shareholdings exemption: interaction with other legislation - degrouping - time of deemed disposal and reacquisition
65. CG53240 Substantial shareholdings exemption: interaction with other legislation - effect of FOREX matching election

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